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Taxation of agricultural income has been in the eye of storm recently. While adverse impact of such taxation on farmers has been a primary concern, the need for resource mobilisation brings the debate back to the limelight regularly. However, in my view, the debate is not supported by appropriate facts ...
For close to twenty five years now the fiscal deficit has had a central place in the economic policy of the central government in India. In particular, as Lekha Chakraborty in her book titled, Fiscal Consolidation, Budget Deficits and the Macro Economy puts it “fiscal consolidation has become the norm” ...
What’s a Shell Company?
06/09/2017
Shell companies are known to be misused by individuals and companies for the purpose of avoiding taxes as well as to launder money. Investigations reveal that shell companies are amorphous entities. Learning from the experience during demonetisation, large number of shell companies allowed the laundering of cash by providing entries ...
[Co-authored with Manya Nayar]
The Clinical Establishments (Registration and Regulation) Act, 2010 (Clinical Establishments Act) is facing resistance from the medical fraternity. The Indian Medical Association claims that the law will cause an increase in the cost of treatment and adversely affect small and medium size clinical establishments such ...
[Co-authored with Amandeep Kaur]
A climate responsive budgeting (CRB) for both adaptation and mitigation is a dynamic process in environmental federalism.* A promising framework for CRB has been evolving within the purview of the Public Financial Management (PFM) over the years across selected Asian and African countries including Morocco ...