(Co-authored with Lekha Chakraborty)

The rapid ascent of artificial intelligence (AI) promises substantial productivity gains and improved public services but poses significant challenges to labour markets and fiscal stance. AI is already reshaping core public-finance functions - revenue forecasting, tax and customs compliance¹, social programme targeting, procurement, auditing, …

The influence of Net Interest Margin¹ (NIM) on credit lending² has long been a widely discussed topic. A consistently healthy NIM is vital because it provides banks with the necessary buffer to absorb credit risk, thus encouraging a greater capacity and willingness to lend, particularly to segments perceived …

The decision to simplify India's Goods and Services Tax (GST) into a primary two-slab system of 5% and 18% is a huge win for tax reform^1. This highly anticipated shift replaces a complex, multi-tiered architecture and is expected to boost the economy by making compliance easier, globally competitive, …