Consider the following statements: 1. The 15th Finance Commission us

Consider the following statements:

  • 1. The 15th Finance Commission used fiscal effort as a criterion for horizontal devolution unlike the 14th Finance Commission.
  • 2. Both the 14th and the 15th Finance Commission used pre-2011 demographic variables as a criteria for horizontal devolution.

Which of the statements given above is/are correct ?

1 only
2 only
Both 1 and 2
Neither 1 nor 2
This question was previously asked in
UPSC CAPF – 2024
Statement 1 is incorrect: Both the 14th Finance Commission (2015-20) and the 15th Finance Commission (2020-25) used criteria related to fiscal performance/effort for horizontal devolution. The 14th FC used ‘Fiscal Discipline’ (10% weightage), and the 15th FC used ‘Tax and Fiscal Effort’ (2.5% weightage).
Statement 2 is incorrect: The 14th Finance Commission used the 1971 population data (17.5% weightage) and Forest Cover (7.5% weightage). The 15th Finance Commission used the 2011 population data (15% weightage) and Demographic Performance based on TFR (12.5% weightage). Therefore, while the 14th FC used pre-2011 population data, the 15th FC shifted to using 2011 population data.
Since both statements are incorrect, option D is the correct answer.
Finance Commissions use various criteria for horizontal devolution of taxes to states, including population, area, income distance, demographic performance, forest cover/ecology, and fiscal effort. The specific weights and choice of demographic data (1971 vs 2011 population) have varied between commissions.
The shift from 1971 to 2011 population data by the 15th FC was a point of contention among states, particularly southern states which have shown better demographic control and lower TFRs since 1971. The inclusion of ‘Demographic Performance’ was intended to somewhat compensate states that controlled their population growth.