|**Table 8. Average (1996-1997 to 2000-2001) Ow**<br>(shares expressedinpercentages)|**n Revenue**|**Shares of Re**|**venue Com**<br>**Mdh**|**ponents, Sele**|**cted India**<br>**Utt**|**n States**|
|---|---|---|---|---|---|---|
||||**aya**||**ar**||
|**Revenue Source**|**Bihar**|**Haryana**|<br>**Pradesh**|**Rajasthan**|**Pradesh**|**All States**|
|States Own Revenue|100|100|100|100|100|100|
|States Own Tax Revenue|71.87|66.03|70.98|73.06|84.12|77.70|
|Agricultural Income Tax|0.00|0.00|0.00|0.00|0.02|0.15|
|Professions Tax|0.00|0.00|1.51|0.00|0.07<sup>a</sup>|1.01|
|Land Revenue|0.81|0.50|0.40|0.70|0.82|1.06|
|Stamps and Registration Fees|7.33|4.92|5.64|6.41|11.34|6.68|
|Urban Immovable Property Fax|0.00|0.00|0.00|0.49|0.01|0.06|
|Sales Tax<sup>b</sup>|47.18|30.84|31.76|38.29|46.45|46.90|
|State Excise Taxes|7.44|14.60|13.26|17.30|17.85|10.92|
|Taxes on Vehicles, Goods, and Passengers|6.63|10.68|10.75|6.90|5.04|6.39|
|Entertainment Tax|0.60|1.22|0.28|0.42|1.28|0.57|
|States Own Non-tax Revenue|28.13|33.97|29.02|26.94|15.88|22.30|
|Interest Receipts|4.05|9.72|3.55|11.96|4.72|6.98|
|Dividends and Profits|0.34|0.06|0.02|0.12|0.06|0.14|
|Social and Economic Services|20.63|18.87|23.62|10.55|8.65|10.12|
|**Memo Items**|||||||
|States Own Revenue (as percent of Total Revenue)|39.9%|79.1%|60.2%|62.1%|50.2%|63.0%|
|Revenue (as percent of GSDP)|15.3%|13.9%|13.1%|13.3%|11.8%|11.9%|
|Own Revenue (as percent of GSDP)|6.1%|11.7%|7.9%|8.3%|5.9%|7.5%|
|Per capita GSDP (in Rs.)|Rs6905|Rs22,680|Rs11,905|Rs13,329|Rs10,192|Rs.17,658|

a Professions tax collection in Uttar Pradesh consists of recovery of arrears. b This includes Central Sales Tax, Sales Tax on Motor Spirits, and Entry Taxes. Source: Calculated from Table 1 in Uttar Pradesh Policy Notes (2002), “UP's Own Revenue System: Assessment and Reform Suggestions”.

|**Table 9. Rev**|**enue and Revenue**|**Compon**|**entsper C**|**apita, 2000-**|**2001, Selected**<br>Own Non-Tax|**Indian Sta**|**tes**(in Rs.)|Motor Vehicles,|Stamp Duties|
|---|---|---|---|---|---|---|---|---|---|
|**State**|Per Capita GSDP in<br>2000-01|Own<br>Revenues|Own Tax<br>Revenues|Own Non-tax<br>Revenues|<br>Revenues less<br>Interest Receipts|Sales Tax<sup>a</sup>|State Excise|<sup>a</sup><br>Goods and<br>Passenger Taxes<sup>a</sup>|and Registration<br>Fees<sup>a</sup>|
|Bihar|7867|569|387|182|149|252 (65.1)|45 (11.6)|33 (8.5)|40 (10.3)|
|Orissa|10,099|881|644|237|230|366 (56.8)|61 (9.5)|102 (15.8)|39 (6.1)|
|Uttar Pradesh|11,705|776|665|111|86|369 (55.5)|145 (21.8)|42 (6.3)|85 (12.8)|
|Madhya Pradesh|13,738|1069|804|266|114|372 (46.3)|151 (18.8)|118 (14.7)|66 (8.2)|
|Rajasthan|15,483|1441|1077|364|207|587 (54.5)|229 (21.3)|104 (9.7)|94 (8.7)|
|West Bengal|18,106|959|857|102|87|540 (63.0)|64 (7.5)|28 (3.3)|64 (7.5)|
|Andhra Pradesh|19,505|1807|1415|392|186|948 (67.0)|184 (13.0)|132 (9.3)|86 (6.1)|
|Karnataka|20,764|2051|1746|305|176|1032 (59.1)|267 (15.3)|190 (10.9)|150 (8.6)|
|Tamil Nadu|22,128|2249|2015|234|180|1292 (64.1)|347 (17.2)|147 (7.3)|153 (7.6)|
|Kerala|23,018|2243|1986|256|231|1393 (70.1)|248 (12.5)|142 (7.2)|145 (7.3)|
|Gujarat|23,087|2783|2148|635|291|1294 (60.2)|6 (0.3)|251 (11.7)|123 (5.7)|
|Haryana|23,279|2756|2081|675|546|1102 (53.0)|517 (24.8)|222 (10.7)|203 (9.8)|
|Maharashtra|26,893|2519|2114|406|374|1313 (62.1)|196 (9.3)|121 (5.7)|229 (10.8)|
|Punjab|28,177|2755|1637|1118|929|918 (56.1)|424 (25.9)|107 (6.5)|138 (8.4)|
|**Average**|**19,643**<sup>b</sup>|**1776**|**1398**|**377**|**270**|**841 (60.2)**|**206 (14.7)**|**124 (8.9)**|**115 (8.2)**|
|<br>aThe number i<br>bAverage per c<br>Source: Calcul|n parentheses is the p<br>apita GDP for all Sta<br>ated from Table 7 in|ercent of th<br>tes is meas<br>Uttar Prade|e specified t<br>ured at facto<br>sh PolicyN|ax in total Ow<br>r cost for the y<br>otes(2002),“U|n Tax Revenues.<br>ear 2000-01.<br>P's Own Revenu|<br> <br>e System: As|<br>sessment and|<br>Reform Suggest|<br>ions”.|

19