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Originally published in 1960, with a second edition in 1969, this book is of special interest for having been the first systematic attempt to discuss problems of fiscal policy from the point of view of promoting economic growth in underdeveloped countries. It deals mainly with problems of tax policy, and outlines the economic principles by which the structure of taxation in developing economies can be constructed and evaluated. The work made a distinct contribution in the field of Development studies by reorienting the theory of fiscal policy originally developed in the economically advanced c

This book brings together three essays of Dr Chelliah on reforms and poverty alleviation. Together they unravel the working of the Indian political economy and explain the causes behind persistent poverty in the country despite economic growth. The essays address the issues of effective means of poverty reduction by the states, reforms of federal fiscal relations, and taxes. Dr Chelliah's central premise is that the major fault of India's economic policy has been that it was largely based on democratic socialist thought, thereby entrusting the government with the greatest responsibility. For t

The report is organised in six parts: Part I gives the economic background, presents the basic public finance data and concludes with a brief description of alternative fiscal systems. Part II deals with taxation. Part III deals mainly with public expenditure and public borrowing. Part IV is devoted to a discussion of local government finances, the demarcation of responsibilities between the Central Government and the local governments and the financial relations between the two levels of government. Part V discusses the major gaps in fiscal data and the means of filling them. Part VI pinpoints the major thrusts in fiscal and financial policies advocated by the commission and outlines the main conclusions and recommendations