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Full Screen- TITLE
- DECLARATION
- CERTIFICATE
- PREFACE
- CONTENTS
- I. INTRODUCTION
- Methodology
- CHAPTER SCHEME
- II. FEDERAL FINANCES UNDER INDIAN CONSTITUTION: A HISTORICAL PERSPECTIVE
- CONCEPTUALISING DECENTRALISED FINANCE: 1858 TO 1871
- INFORMAL. DECENTRALISATION OF FINANCES: 1871 TO 1919
- Provincial Financial Settlements (Mayo Scheme)
- Provincial Financial Settlement Widened
- Quinquennial Arrangement
- Quasi -Permanent Settlements
- Permanent Settlements
- PERIOD OF FORMAL DECENTRALIZATION: 1919 TO 1935
- Montague-Chelmsford Report on Constitutional Reforms and the Government of India Act, 1919
- Reforms Enquiry Committee, 1924
- Indian Statutory Commission, 1930
- First Peel Committee, 1931
- Percy Committee, 1932
- White Paper on Indian Constitutional Reforms, 1931
- Second Peel Committee, 1932
- Parliamentary Committee, 1934
- DECENTRALIZATION TO FEDERAL. FINANCES: 1935 TO 1947
- The Government of India Act, 1935
- STARTING OF CONSTITUTIONAL FISCAL. FEDERALISM: 1947 TO 1950
- III. CENTRE - STATE FISCAL RELATIONS: AN ANALYSIS OF THE CONSTITUTIONAL PROVISIONS AND PRACTICES
- Distribution of Responsibilities on the Basis of Benefit Incidence
- Distribution of Fiscal Resources: Principles and Practice
- DISTRIBUTION OF REVENUE RESOURCES BETWEEN THE UNION AND THE STATE GOVERNMENTS
- Taxes and Duties Levied, Collected and Retained by the Union
- Taxes and Duties Levied, Collected and Retained by the States
- Duties levied by Union, but collected and appropriated by States
- Taxes levied and collected by the Union but assigned to the States
- Taxes and Duties Levied and Collected by Union but Shared with the States
- Sharing of Taxes and Duties Prior to Constitution Eightieth Amendment
- Sharing of Taxes and Duties Subsequent to Constitution Eightieth Amendment
- GRANTS-IN-AID
- Grants-in-aid of the revenues of the States
- Discretionary Grants-in-Aid for specific purposes
- ADE IN LIEU OF SALES TAX
- GRANTS IN LIEU OF TAX ON RAILWAY PASSENGERS FARES
- DEVOLUTION OF FISCAL RESOURCES --AGENCIES AND MECHANISM
- The Finance Commission
- The Planning Commission
- FISCAL FEDERALISM UNDER OTHER CONSTITUTIONS: AN OVERVIEW
- Australia
- Canada
- United States of America
- IV. INDIAN FISCAL FEDERALISM- A CRITICAL ANALYSIS
- Centripetal Tendencies
- Resource Gap
- Mounting Deficits
- Transfer of Resources from Centre to States
- Loans and Re-Payments: A blot on the Constitutional Federalism
- The Finance Commission- A Constitutional Body Eclipsed
- Taxes on Commodities and Services: Improper Assignment
- Central Inroads into State Subjects
- Vertical and Horizontal Imbalances
- V. FISCAL FEDERALISM: SPECIFIC ISSUES RELATING TO THE STATE OF KERALA
- KERALA: A UNIQUE INDIAN STATE
- Educational Achievements and Public Cost
- Health Status and Burden on Public Exchequer
- Per Capita Expenditure on Health and Education: A Comparative Approach
- Poverty Alleviation: A Glaring Example
- Demographic Peculiarities
- Certain Areas of Concern
- THE FISCAL PROFILE
- Own Taxes and Duties
- Trends in Revenue Receipts- Own Revenue and Central Transfer
- Revenue Expenditure
- Developmental Revenue Expenditure - Shifting of Priorities
- Revenue Deficit:.A Continuous Phenomenon
- Revenue Expenditure: Reduced Role of Central Transfers
- Fiscal Gap: Result of a Faulty Structure
- DEBT PROFILE
- Borrowings from Centre: The Real Picture
- Debt Trap
- The Finance Commission: Certain Negative Points Highlighted
- ADE: An Area of Recurring Revenue Loss
- FISCAL CRISIS: FUNDAMENTAL APPROACH IS NEEDED
- VI. CONCLUSION
- APPENDICES
- APPENDIX - I COMPARATIVE TABLE OF FISCAL SUBJECTS UNDER THE CONSTITUTION OF INDIA AND THE GOVERNMENT OF INDIA ACT, 1935
- APPENDIX - II ILLUSTRATIVE LIST OF DEVELOPMENTAL SUBJECTS
- APPENDIX - III TAXES AND DUTIES WITHIN THE JURISDICTION OF THE UNION PARLIAMENT
- TABLE II TAXES AND DUTIES WITHIN THE JURISDICTION OF THESTATE LEGISLATURES
- TABLE OF CASES
- STATUTES
- LIST OF TABLES
- OFFICIAL RECORDS AND DOCUMENTS
- LIST OF ABBREVIATIONS
- BIBLIOGRAPHY