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

Articles by Raja J ChelliahSubscribe to Raja J Chelliah

Strategy for Poverty Reduction and Narrowing Regional Disparities

It is well known that our planning and economic policies have failed to produce inclusive growth to enable substantial parts of the country to get the benefits of development. This article suggests a set of innovative policies, specifically for accelerating growth in the backward states.

Malady of Continuing Fiscal Imbalance

The root causes of the endemic fiscal crisis, especially in the states, are to be found in the simultaneous pursuit of fiscal objectives and policies which are in themselves incompatible. Carry-overs from the central planning era, these policies proceed on the basis that finances can be managed without reference to incentives, financial capacity of sub-national governments or fiscal discipline. Fiscal responsibility cannot be planned from above; rather rules and conditions must be created so that it will have to be practised by states. Subject to this condition, state autonomy should not be affected by the system of central transfers.

Taxation of Charitable Trusts

Given the large need for services in social development and social welfare areas, which the state is unable to meet in sufficient measure, and the need to encourage and support non-profit organisations promoting cultural activities as well those 'civil society' organisations defending civil liberties, promoting the welfare of women and children, etc, the state should spare from tax income that does not accrue to any individuals or juridical persons for private benefit. The acceptance of the recommendations of the Advisory Group on Tax Policy and Tax Administration for the Tenth Plan on tax treatment of charitable organisations would do grave damage to the work of the voluntary agencies which form one of the heart-warming and bright aspects of our society.

Economic Reform Strategy for the Next Decade

As we near the end of this decade and century, it seems opportune to look back, review the developments that have occurred in the Indian and the world economies and examine what lessons we can learn from our experience with reforms in the context of world developments. In the light of these lessons, we can determine the kind and pace of reforms that should be pursued during the coming decade.

Issues before Tenth Finance Commission

Issues before Tenth Finance Commission Raja J Chelliah M Govinda Rao Tapas Kumar Sen This paper seeks to highlight the major issues before the Tenth Finance Commission.

Case for an Expenditure Tax

Raja J Chelliah A fairly high rate of wealth taxation in addition to a progressive income-tax co-existing with large-scale tax evasion is prima facie evidence of the failure of the design of the present tax system and the policy underlying it.

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