the direction and change of advice. The treatment of central bank losses, government arrears, and credit subsidies are …

India has a long history of running fiscal deficits. Two broad considerations motivate a government to run a deficit … 1951-52 to 1996-97. The empirical results indicate that the central government of India has tax-smoothed, while the … regional governments of India have not. The paper also finds evidence of tax tilting, reflected in financial repression, which …

Current fiscal transparency and reporting practices in India place it behind most peer G20 economies, implying that … off-budget financing at the central government level in recent years represents one key example of reduced transparency … investigate the current state of fiscal reporting practices in India and suggest areas for reforms-these include enhanced IT …

This study investigates the effect of gender budgeting in India on gender inequality and fiscal spending. Gender …

among European subnational governments. We use political variables describing the fiscal attitudes of the central government … is, large differences in revenue and spending assignments across the different levels of government. These findings imply …

responsible for 85 percent of government spending. Limited revenue autonomy and insufficient intergovernmental transfers have led … to large unfunded mandates and a build-up of debt outside the budget. The government has recently announced an ambitious … intergovernmental fiscal reform, which will increase the role of the central government. Comprehensive reform is needed to improve …