The Forum of Free Enterprise is a non-political organization founded in 1956 by A. D. Shroff, and has been established to educate public opinion in India on free enterprise and a democratic way of life. The Forum publishes booklets to further its objects. The following booklet is titled “15th Finance Commission” was published in July 2018 and was authored by Dr. Indira Rajaraman, Dr. Abhay Pethe, Dr. C. Rangarajan, and Dr. D.K. Srivastava. Dr C. Rangarajan and Dr. D.K. Srivastava reflects on “Balancing Conflicting Claims”, Dr. Indira Rajaraman deals with “The southern alliance and the 15th Finance commission; and Dr. Abhay Pethe offers his views on “Why 15th finance commission and term of reference flaws need to be addressed urgently”.