ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Taxation and Development

Taxation and Development K V Nambiar Taxation for Development: Principles and Applications by Stephen R Lewis Jr; Oxford University Press, 1984; pp x + 306, Rs 100.

Criteria for Federal Resource Transfers

Criteria for Federal Resource Transfers K V NAMBIAR (1) Trends and Issues in Indian Federal Finance by Raja Chelliah and Associates; National Institute of Public Finance and Policy, New Delhi, Allied Publishers 1981; pp X + 182. Rs 60|- (2) Cent e-State Financial Relations by Hemalata Rao, Allied Publishers; 1981: pp X + 203 Rs 40|- THE question of evolving an appropriate set of criteria for making resource transfers from the Centre to the states, to take care of the dynamics of the federal fiscal situation in India, has been the subject of interminable debates both in intellectual and political circles in the country, ever since the coming into being of the Indian Federal polity almost 35 years ago. The two publications under review have dealt at length on this theme from a critical angle.

Questionable Approach to a Questionable

January 30, 1982 Sales Tax System in Bihar, National Institute of Public Finance and Policy, New Delhi; Somaiya Publications, 1981; pp viii + 176, Rs 80.

Tax Performance of States

to the central planning agency persons who have a special competence in relating a sector to overall planning. Another reason for locating the technical planning staff in the Ministries may he a desire to keep down the staff strength of the planning agency, but this is just a way of cheating ourselves. The real question is not whether the staff of the Planning Commission is too big, but what functions they perform, and how well they are organised to perform those functions. For instance, the State Planning Boards cannot perform the functions proposed for them without more staff than assigned to them at present. Once the functions of the planning agencies are determined, the balance of advantages may well be in favour of the technical planning staff being located in these agencies themselves.
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