TY - BOOK AU - Srinivasan, M N AU - Srinivasan,M N TI - Simplified Public Finance U1 - P36 PY - 1954/// CY - Madras PB - Rochouse & Sons. Ltd N1 - includes index and biblioraphy; FInancial THeory The ultimate principle of Taxation.....................4 Public Revenue..........7 Canon of Taxation..............21 Proportional and progressive taxation..............26 Taxable capacity....39 Effects of taxation..........57 Public expenditure..........64 Effects of public expenditure.....74 Balancing of the budget.........90 Financial Practice Land revenue.......92 Income-tax......100 The betterment tax.........114 The general property tax...........115 Indirect taxes........117 Local Taxation...126 Allocation of revenues between the centre, provinces and local bodies...............132 The grouwth of federal finance in India................137 ER -