वित्त मंत्रालय के तहत एक स्वायत्त अनुसंधान संस्थान

 

Time to end gender based discrimination in the Hindu Succession Act, even in the matters of devolution

22/09/2020

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In its recent judgment, the Supreme Court ruled that a daughter has the same rights as a son in an ancestral property under the Hindu Succession (Amendment) Act, 2005, regardless of when the father may have died. The principle law - the Hindu Succession Act, 1956 (HSA) - originally did not grant ...

Covid-19: Assessing fiscal position of government in first quarter of 2020-21

08/09/2020

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(Co-authored with Medha Raju) 
 
In this post, the authors analyse the trends in the revenue, expenditure, and borrowings of the central government in the first quarter of 2020-21, based on the data released by the Controller General of Accounts. They argue that the contraction in revenues in the ...

Tax system needs efficiency in case selection, consistency in assessment

08/09/2020

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If the commitment to a fair and impartial system and a time-bound resolution of matters is to be met, the new processes, with reviews and anonymity, must ensure efficiency in case selection and consistency in assessment.
 
An economic contraction this year will deal a severe blow to tax collections ...

Subsidies, merit goods, and fiscal space - II

08/09/2020

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(Co-authored with Satadru Sikdar)
 
In Part I of this two-part series, the authors presented their estimates of total budget subsidies, and their merit and non-merit components. In this part, they discuss the relationship between subsidies and the delivery of specific public services, the comparative efficiency of subsidy use by ...

A missed opportunity

08/09/2020

(Co-authored with Rishab Bailey)
 
The Gopalakrishnan Committee Report does not adequately address governance frameworks around government data sets
 
The Committee of Experts on the Non-Personal Data Governance Framework has recommended in their report, among other things, making privately held non-personal data “open”. The objective is to make such ...