Coal- Can Only Price Be Rationalised

wielded is not made clear, except for the platitude that "the question of an appropriate machinery between direct and fiscal controls for furthering a given set of social objectives deserves continuous examination". It is stressed that "a fair proportion of saving has to be left for deployment within the private sector; further, stress is laid on "accumulation through taxation as well as internal resources of enterprises". The tax instrument, it is stressed, is also to be used for the objective of "distributive justice". However, whether all these different objectives can be met by wielding the tax instrument and whether these objectives are not mutually conflicting