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

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Towards an Alternative System of Tax-Sharing in India

This paper reviews the experience of 80 years of tax revenue-sharing in India, including developments in tax- sharing arrangements under the recommendations of nine Finance Commissions, and proceeds to examine whether the basic system of tax-sharing should continue in its present form or whether an alternative system can be devised.

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