An autonomous research institute under the Ministry of Finance

 

Ongoing projects

An Assessment of Attitudes towards Tax Policy and Compliance

  • Start date Jan., 2022
  • Completion date Dec., 2022
  • Sponsor Self-Initiated
  • Project leader R. Kavita Rao
  • Focus
    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.

Social Pension in India: Precursor to a Universal Basic Income Programme

  • Completion date Aug., 2022
  • Sponsor Self-Initiated
  • Project leader Mukesh Kumar Anand
  • Consultants/Other authors Rahul Chakraborty
  • Focus
    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.

Impact of Covid-19 on Education Financing

  • Start date Oct., 2021
  • Completion date June, 2022
  • Sponsor National Coalition for Education
  • Project leader Sukanya Bose
  • Consultants/Other authors Harshita Sharma (National Coalition for Education)
  • Focus
    How has Covid-19 pandemic and the consequent lockdown impacted budget for school education in India? The issue is explored at the level of the Union Government and two State governments – Delhi and Bihar. The study will attempt to generate a set of actionable recommendations on how to ensure that increased and well-targeted education financing is invested in achieving gender-responsive, equitable and inclusive education.

Fiscal Federalism and Gender Equality

  • Start date Jan., 2021
  • Completion date Dec., 2022
  • Sponsor Forum of Federation
  • Project leader Lekha Chakraborty
  • Consultants/Other authors Divy Rangan (worked till June 2021)
  • Focus
    The project analyses the plausible links between gender and federalism with special emphasis on tax transfers, expenditure assignments and fiscal decentralization.

Fiscal Policy for the Unpaid Care Economy.

  • Start date Feb., 2020
  • Completion date Dec., 2021
  • Sponsor Self-initiated (research collaboration with American University, Washington DC)
  • Project leader Lekha Chakraborty
  • Focus
    The statistical invisibility of the care economy is a matter of concern. The time use survey published by the National Statistical Office in 2020 for all states is an innovative dataset to understand the economic activities under the Systems of National Accounts, 1993, which extended the production boundary to incorporate the household and societal levels of unpaid economic activities. These inferences have policy implications for gender budgeting. The paper provides analytical backup (on the care economy) to the ongoing gender budgeting initiatives by the Ministry of Finance. This paper is invited for presentation in the International Association for Feminist Economics (IAFFE) meeting in Geneva on 30 June 2022.