TTPI Working Paper Series
Covid-19 has exposed the weaknesses in the Australian tax system: Tax reform will be required for recovery, 10/2020
By Tristram Sainsbury & Robert Breunig
Abstract
The economic shock and government response to COVID-19 highlight weaknesses in Australia’s tax system. COVID-19 puts pressure on a system under strain from long-term structural forces and the tax-free and tax-reduced status of certain sources of income. Returning to a sound structural budget position cannot be accomplished through passive action that relies on ‘natural’ revenue growth from current tax sources. Discussions should focus on comprehensive reform. Reducing reliance on income (particularly labour) taxes and applying a more equal tax treatment to different individuals and income sources over time are priorities which will support improved well-being and labour market activity.
Determining gender budgeting in multi-level federalism, 9/2020
By Lekha Chakraborty, Veena Nayyar & Komal Jain
Abstract
Gender budgeting is a public policy innovation intended to transform governments’ objectives to women’s empowerment into budgetary commitments. In the multi-level fiscal federalism in India, the political economy process of gender budgeting in India has involved four distinct phases – innovative knowledge networking, building institutional structures, reinforcing state capacity and strengthening the accountability mechanisms, at national and subnational levels. Against these policy processes, we have estimated the sector-wise quantum of gender budgeting in India emphasising the statistical invisibility of the care economy. The State-wise equally distributed equivalent (Xede) estimates of gender development showed that the state of Kerala tops the scale 0-1 scoring 0.72. Though the link between gender budgeting and these Xede scores is beyond the scope of the paper, the fiscal marksmanship (the deviation between what is budgeted and the actual spending) of gender budgeting showed a mixed scenario across sectors.
Recent Comments