In the Union budget 2018-19, the government has not made any change in income tax rate, but has made substantial changes in cess types and rates. During the financial year 2017-18, the Union Government abolished more than 20 types of cess and introduced GST compensation cess. In the current budget ...

[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 ...

[Co-authored with Yadawendra Singh]

Globally, a direct employment transfer - a job guarantee programme - is an “employer of last resort” fiscal policy, which envisions the government bearing a guarantee to provide paid work opportunities of predictable duration at a predetermined wage for public works. Though many such job guarantee initiatives ...

GST should result in an abolition of fragmented tax regime, development of a common market, elimination of cascading of taxes and should help increase the growth of GDP by promoting trade, business and investment.