Tobacco is a globally recognised sin product that harms not only active and passive users, but also farmers and workers engaged in its production, while further impacting communities through soil degradation and waste contamination. Among the MPOWER strategies, tobacco taxation is considered the most effective measure, as it reduces consumption, prevents initiation, and generates revenue for public health programs. The tobacco industry frequently argues that higher taxes will lead to job losses, reduced output, and negative effects on farmers and workers. Yet, global evidence from other countries shows that, over time, employment shifts to alternative sectors and that the public health and fiscal benefits far outweigh these concerns. However, there is a significant gap in the literature on the Indian context, where systematic evidence remains limited. This study aims to address this gap with two core objectives: first, to assess the quality of tobacco-related employment in India, and second, to evaluate the impact of tobacco taxation on tobacco production and jobs, as well as on overall economic output and employment.  

This study proposes at framing a Goa-specific Debt Sustainability Framework (DSF) and deals with sustainability analysis of public debt, taking into account committed expenditures, the existing profile of debts, and possibilities for optimization of risks. The framework developed under this study would in turn equip the Government with the tools for maintaining its fiscal health in the long run through a comprehensive Debt Management Strategy (DMS) whose groundwork will be short and medium-term scenario analyses to identify risks threatening debt sustainability, and debt-burden based on stress testing. The stress tests will include economic, financial, and contingent liability shocks that the Government could be exposed to. Finally, the study aims to give the regulatory authorities a strong framework, and strategy to base their decision-making upon, thereby ensuring that Goa remains fiscally stable and sustainable.

The study proposes to assess the financial impact of reworking some provisions which determine the terminal and periodic benefits of workers superannuating/retiring from the Government. A reform agenda would be devised to adhere to the legal canons while retaining focus on the core objectives for a pension system. The agenda could identify provisions that are clearly indefensible and suitable for complete elimination as they may be in direct conflict with the objectives for the pension system or with other desirable objectives for decent work. The study would also assess the value of some suitably defined and chosen parameters of the pension system related to dependency, replacement, and passivity for regular monitoring, and that may have a direct bearing on the sustainability of associated expenditure.