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The Cyber Tax Conundrum
25/01/2021
Taxation of digital companies has been a key concern for G20 countries. The agenda to reform international tax law so that digital companies are taxed where economic activities are carried out was formally framed within the OECD’s base erosion and profit shifting programme. Seven years since its inception, it is ...
Ecological Fiscal Transfers after Covid19
25/01/2021
(Co-authored with Amandeep Kaur and Divy Rangan)
Climate change commitments require long term fiscal policy instruments, such as climate responsive budgeting and ecological fiscal transfers . In India we have Climate Action Plans at national and subnational government levels. However, a roadmap towards comprehensive climate responsive budgeting as a PFM ...
Why Output Gap is controversial
28/12/2020
(Co-authored with Amandeep Kaur)
The macroeconomic uncertainty in times of COVID-19 pandemic is hard to measure. Economists and policymakers use the variable “output gap” to capture the “slack”. It is a deviation between potential output and actual output, which is a standard representation of a “cycle”. The potential output ...
Agriculture as a shock-absorber
14/12/2020
The slew of agricultural reforms initiated by the government has led to a vigorous discussion in the media about the pros and cons of these policy changes. Most of these discussions have focussed on agriculture as an activity that provides farmers with a regular source of income. The arguments have ...
(co-authored with Debasri Mukherjee)
The developing world has succeeded in significantly reducing the prevalence of under-nourishment over the last three decades compared to India [See Figure 1]. However, during this time the share of wasted (having low weight-for-height) children in India has remained around 20 percent. The known causes ...