Fiscal Overlapping, Concurrency and Competition in Indian Federalism

Abstract

In this paper we provide an overview and analysis of problems with, and reform efforts aimed at the different layers of the tax system in India. Overlapping in the commodity tax systems of the three levels of government in India has made the tax system non-transparent, and rendered the pursuit of the objectives of tax policy difficult. The incidence of… (More)

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Cite this paper

@inproceedings{Rao1998FiscalOC, title={Fiscal Overlapping, Concurrency and Competition in Indian Federalism}, author={G. Nageswar Rao and Nirvikar Singh and Manohar Rao}, year={1998} }