Assignment of Taxes and Expenditures

M. Govinda Rao and Nirvikar Singh

in The Political Economy of Federalism in India

Published in print November 2006 | ISBN: 9780195686937
Published online October 2012 | e-ISBN: 9780199080571 | DOI:

Series: Oxford India Paperbacks

Assignment of Taxes and Expenditures

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This chapter deals with the assignment of functions and sources of finance to governmental units in a federal government. It evaluates the actual assignment of tax and expenditure powers to different levels of government in the Indian federation and provides a summary of major issues in fiscal assignment in India. It explains that what distinguishes federalism from decentralisation is the assignment of powers which is akin to giving property rights to sub-national governments and argues that the entire working of a federation hinges on clarity in assignments and means to safeguard these property rights.

Keywords: fiscal assignment; governmental units; federal government; tax expenditure powers; Indian federation; decentralisation; property rights; sub-national governments

Chapter.  10683 words. 

Subjects: Economic Development and Growth

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