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Question

Consider the following:
1. Demographic performance
2. Forest and ecology
3. Governance reforms
4. Stable government
5. Tax and fiscal efforts

For the horizontal tax devolution, the Fifteenth Finance Commission used how many of the above as criteria other than population, area and income distance?

AOnly two
BOnly three
COnly four
DAll five
Correct Answer — B

Explanation

The 15th Finance Commission’s devolution formula added Demographic Performance (12.5%), Forest & Ecology (10%), and Tax & Fiscal Efforts (2.5%) as criteria — ‘governance reforms’ and ‘stable government’ were not part of its weighting scheme.

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