ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846
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Aide-memoire to the 13th Finance Commission on Devolution of Funds

A discussion of important issues on the horizontal and vertical equity in distribution of tax revenues which the 13th Finance Commission must grapple with as it heads towards completing its work. This article also suggests a formula for horizontal distribution of revenue that takes into account a number of appropriate criteria.

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