This book investigates the measurement of tax effort among state governments in India during the period 1973-1976. It aims to provide a quantitative analysis of how effectively state governments were able to mobilize tax revenue relative to their potential. The study utilizes fiscal data from the specified years to compare the actual tax collections of various states against their estimated revenue-raising capacities.

The book is a specialized academic study focused on public finance and economics within the Indian context. Its reception would likely be within academic circles and among policymakers interested in fiscal federalism and state-level taxation. The detailed quantitative analysis suggests it serves as a reference for understanding revenue mobilization strategies and performance in Indian states during the mid-1970s.