The study examined the approaches adopted by different State Finance Commissions in devolution of resources from the States to the Local governments in different States. This report at the request of the 15th Finance Commission examined 25 State Finance Commission reports. The study analysed the gaps and challenges in the operation of State Finance Commissions and the effectiveness of the SFCs recommendations at the State

level. 

 

Approaching the question of increasing tax to GDP ratios from the taxpayer’s perceptions, the study aims to explore whether people’s perceptions in India about tax compliance by citizens is related to their perceptions about fairness and ease of compliance on the one hand and on the perceived benefits from government spending on the other. The study proposes to survey about 150-200 individuals of different backgrounds to explore whether there are differences in perceptions. This study can be considered a pilot which could be expanded to a larger scale survey, if the initial results are found interesting.

The paper attempts to assess both efficiency and adequacy (i) in identification and (ii) of benefits from National Social Assistance Programme (NSAP). It includes a discussion on the use of citizens’ identifier (Aadhar) to facilitate the administration of NSAP, and whether the design could be adapted and serve as a precursor to a Universal Basic Income (UBI) programme. The revised paper contextualizes the discussion on India with an international comparison and utilizes information from the programme dashboard for analysis across Indian states.

Supplemental information from National Income Accounts on final consumption expenditure, indirect taxes, and value addition are utilized to generate an updated set of Input-Output (I-O) coefficients for the year 2018-19. For this update the RAS method is applied on two starting solutions, one each using I-O transactions tables for 1998-99 and 2007-08. The analysis reveals little change in intensity of cost-push inflation from forward transmission of the rise in fossil fuel prices.