Taxable Capacity of Agricultural Sector-A Comment

February 8, 1969 Taxable Capacity of Agricultural Sector A Comment G Thimmaiah IN his article 'Taxable Capacity of Agricultural Sector", (December 14, 1968), D N Dwivedi claims to measure the taxable capacity of the agricultural sector in Uttar Pradesh. However, Dwivedi has misinterpreted the concept of taxable capacity. The concept of taxable capacity which he has used is unrealistic in a mixed economy and static in the context of a developing economy.