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Citation Information

Type Journal Article - Economic and Political Weekly
Title Measuring tax Potential: A note on ninth Finance commission's approach
Publication (Day/Month/Year) 1989
Page numbers 265-267
URL http://www.jstor.org/discover/10.2307/4394344?uid=3739392&uid=2&uid=3737720&uid=4&sid=21101778253491
The Ninth Finance Commission claims to have adopted a normative approach in assessing the tax revenue capacities of the different states and for this purpose the commission has, in its first report covering 1989-90, employed a regression equation fitted to past data to generate estimates of tax potential. This note discusses the regression equation and the manner in which it has been used for making revenue projections and shows that the whole procedure is shot through with defects.

Related studies

Krishnaji, N. "Measuring tax Potential: A note on ninth Finance commission's approach." Economic and Political Weekly (1989).
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