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Impact of Grants on Tax Effort of Local Government
This paper examines the impact of state-local grants on tax effort of rural local governments (panchayats) for Kerala state using data for 1993-94. After controlling for tax capacity we find a negative impact on own tax revenue of lump sum `untied' grants that are predictable and unvarying. The...
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| Format: | Printed Book |
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Economic and Political Weekly August 12, 2000
2000
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| Online Access: | http://10.26.1.76/ks/003778.pdf |