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Intergovernmental Transfers and Tax Collection in India: Does the Composition of Transfers Matter?
Abstract
This study examines whether the impact of intergovernmental transfers on tax effort of Indian states depends on the composition of transfers (conditional vis‐à‐vis unconditional). It also tests the asymmetry hypothesis, which states that subnational governments respond to increases in transfers differently from losses. The evidence suggests that tax collections, including both indirect and direct taxes, are inversely related to unconditional transfers irrespective of whether they are increasing or decreasing. Imposition of conditions on transfers has prevented the Indian states from substituting such transfers for tax collection (direct tax collection is an exception). Direct tax collection responds most sensitively to transfers.
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Metadata
- Authors
- DASH, B. B., & RAJA, A. V.
- Affiliations
- National Institute of Public Finance and Policy (IN)
- Universität Hamburg (DE)
- Corresponding author
- DASH, BHARATEE BHUSANA
- RAJA, ANGARA V.
- Venue
- Public Budgeting & Finance
- Publisher
- Wiley
- Published
- 2013-06
- Volume
- 33
- Issue
- 2
- Pages
- 93-116
- ISSN
- 0275-1100 (ISSN-L)
- 1540-5850
- OpenAlex
- W1488015027
- Cited by
- 14
- References
- 49
- Citations by year
- 2025: 1 · 2024: 2 · 2023: 2 · 2021: 1 · 2020: 1 · 2018: 1 · 2017: 1 · 2016: 3 · 2015: 1 · 2014: 1
- FWCI
- 9.86
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Public Budgeting & Finance (publishedVersion)
- Topics
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic Growth and Fiscal Policies
- Keywords
- intergovernmental transfers, tax effort, conditional transfers, unconditional transfers, subnational government revenue, state tax collection, direct taxation, indirect taxation, fiscal federalism, India
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- DASH, B. B., & RAJA, A. V. (2013). Intergovernmental Transfers and Tax Collection in India: Does the Composition of Transfers Matter? Public Budgeting & Finance. https://doi.org/10.1111/j.1540-5850.2013.12010.x
