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Full Description
Over time, the scope of public finance, as a branch of economics, has expanded with the changing role of governments. When considered from the positive as well as normative perspectives, this subject is no longer confined to the understanding of only public revenue or taxation, public expenditure, and public debt. Issues related to climate finance and climate change, environmental federalism, and the trans-jurisdictional implications of global public goods have emerged as themes of critical relevance. When it comes to public financial management, several new areas have become relevant for policy, including the understanding of fiscal transparency, legislative control over borrowing, and the establishment of independent fiscal institutions such as fiscal councils. Fiscal Policy and Public Financial Management presents a range of contributions dealing with the evolving frontiers of research on the subject. It highlights specific themes related to direct and indirect taxes, tax evasion, public expenditure and debt, fiscal and environmental federalism, fiscal transparency, budget management, climate change and climate finance, and public sector investment appraisals. The diverse array of issues covered in this volume thus provides important analytical insights on the complexity and challenges of fiscal management in India and the emerging issues in public financial management, including climate finance.
Contents
1: Introducing the Volume on Fiscal Policy and Public Financial Management
Part I: Fiscal Policy and Macroeconomy
2: Sustainability of Public Debt in India: An Economic Perspective
3: Post-COVID Economic Recovery, Macroeconomic Uncertainties, and Fiscal Responsibility
4: Fiscal Policy for Growth and Stabilization: Theory and Application in India
Part II: Tax Policy Issues
5: Goods and Services Tax in India: Transition, Experience, and Future Reforms
6: GST, End of Compensation Regime, and Stress on State Finances
7: Tax Expenditures on Union Taxes in India from 2005-06 to 2019-20
8: Tax Evasion and Unaccounted Incomes: A Theoretical Approach
Part III: Fiscal Federalism
9: Fiscal Transfers in India: Equalization in Theory and Practice
10: Indian Fiscal Federalism in Practice
11: Environmental Federalism in an Emerging Economy: An Empirical Analysis
12: Fiscal Federalism in India: A Case for Reassigning of Tax Powers
Part IV: Public Financial Management and Environmental and Climate Finance
13: Public Financial Management in India: Reforms and Opportunities
14: Economic Valuation of Wetland Ecosystem Services: Current Status and the Way Forward
15: Climate Risks and Financial Management
16: Financial Analysis of Publicly Funded Investment Projects
17: Project Appraisal and Alternative Sources of Funding: Some Perspectives to Improve Viability
18: Public Financial Management and Budget Credibility: Analysing Subnational Fiscal Marksmanship in India
