Publication Type:

Journal Article


Shyam Nath


Economic Affairs(April Issue), New Delhi Publishers (1973)



Planned developmental elfort n-itatee enhancing the magnitude of financial re110uroe~~. During the pro- of development, both level· and compoeition of tax revenue undergo coneldtrable change. The p~nt paper propoeea to dillcuu trende in . taxation during the lut decade io fourteen Btatee of Indian Union, mainly · in tenu · of the ' . Level· of tuatlon.1 Tax ratio (T{Y), marginal tax rate (M&T) and the income eluticlty of U.x revenue (E) have been uaed ae indicators of Ute level of tuation

Cite this Research Publication

Shyam Nath, “Comparison of state’s tax ratio, marginal tax rate and income elasticity of taxation”, Economic Affairs(April Issue), 1973.