TY - BOOK AU - Chelliah, Raja J AU - Sinha, Narain ED - National Institute of Public Finance and Policy (New Delhi) TI - Measurement of tax effort of state governments 1973-76 U1 - 336.293 21st PY - 1983/// CY - Bombay PB - Somaiya KW - Taxation; State government; Tax revenue estimating ER -