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Journal Name: International Journal of Management and Humanities (IJMH)

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Publisher By: Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP)

Declaration

Conflicts of Interest: Based on my understanding, this article has no conflicts of interest.

Funding Support: Yes, I have received financial assistance for this article. The authors gratefully acknowledge the financial support provided by the Indian Council of Social Science Research (ICSSR), New Delhi, under Major Research Project No. ICSSR/RPD/MJ/2023-24/SC/136, titled Consumption -Income Variations and Convergence of SDP Across Indian States. This paper draws upon research undertaken as part of the project. The authors sincerely thank ICSSR for its support. The views expressed in this article are those of the authors and do not necessarily reflect those of ICSSR.

Ethical Approval and Consent to Participate: The data provided in this article are exempt from the requirement for ethical approval or participant consent.

Data Access Statement and Material Availability: The data resources of this article are publicly accessible. The Consumer Pyramids Household Survey (CPHS) data used in this study are proprietary and available through subscription from the Centre for Monitoring Indian Economy (CMIE). Researchers can obtain access through an institutional subscription at https://consumerpyramidsdx.cmie.com/. Supplementary data on central government transfers are sourced from publicly available Reserve Bank of India State Finances reports (2014-2024), accessible at https://www.rbi.org.in/ .Replication code in Stata 17 will be made available through the authors institutional repository upon publication. Declaration on Older References: The following references predate the ten year recency guideline but are retained as foundational methodological contributions: Shorrocks and Wan (2005) and Shorrocks (1980) establish the exact additive decomposability of the Theil index that underpins all decompositions in this paper — no recent paper establishes this specific property. Kanbur and Zhang (2005), World Bank (2009), Deaton and Dreze (2002), Chamarbagwala (2010), Rao and Singh (2005), Kundu (2011), Lockwood (2006), Boadway and Shah (2009), Mohanty et al. (2007), Ravallion (2014), Boadway and Shah (2007), Hill et al. (2008), and Chancel and Piketty (2019) are cited as comparative benchmarks with no direct recent equivalents.

Authors Contributions: The authorship of this article is contributed equally to all participating individuals.