Showing papers by "Ashish Singh published in 2016"

Demand for Price Insurance among Farmers in India: A Choice Experiment-based Approach:

Abstract: Using choice experiments, we estimate the willingness to pay for price insurance among cotton and paddy farmers in the Indian state of Gujarat. We also identify the interactions between the demand ...

Socio-economic differentials in intergenerational educational mobility among women in India

Abstract: A few studies have related daughters’ education to their fathers in India but there is little to no evidence when it comes to intergenerational relation between daughters and mothers’ education. Using India Human Development Survey 2011-12, we investigate intergenerational educational mobility for women (15-49 years) (vis-a-vis their mothers). We have used mobility matrices/measures for the estimation. Findings indicate that intergenerational educational mobility at the all-India level is about 0.69, that is, 69% of the women acquire a level of education different from their mothers. Of the overall mobility, about 80% is contributed by upwards mobility whereas the rest is downwards. Mobility is greater in urban areas and is highest among the socially advantaged “Others” (or upper) caste group. Also, the upwards component is substantially lower for socially disadvantaged groups compared to Others. Further, there are large inter-regional variations, with situation being worst in the central and eastern regions which comprise of the underdeveloped states of India. Moreover, mobility (overall and upwards) increases consistently as one move up the income distribution. Furthermore, income is not able to neutralize the caste based gaps in overall mobility as overall mobility among the Others of the poorest income group is more than the overall mobility among Scheduled Castes/Tribes of the richest income group.

Trends in Inequality in Food Consumption and Calorie Intake in India: Evidence from the Last Three Decades, 1983–2012

Abstract: This study estimates inequality in Food consumption and Calorie intake for India and its fifteen major states for the period 1983–2012. Data for the study are drawn from the nationally representative Consumer Expenditure Surveys of India from 1983 to 2012. Inequality measures such as Gini Index (GI) and Economic Disparity Ratios are computed for per capita monthly food consumption expenditure (MPFCE) and per capita daily calorie intake. The study reveals an increase in the GI of MPFCE in both rural and urban areas within the period 1993–2012. This suggests the non-inclusiveness of the post economic reforms in India. Further, the findings show a decrease in the GI of calorie intake in both rural and urban areas within the same period. Comparatively, the inter-state GI in MPFCE has increased in rural and urban areas, while the inter-state inequality in Calorie intake decreased in both rural and urban areas within the period of study. Some policy implications of this study include: governmental focus on improving, overhauling, and increasing the efficiency of the existing Public Distribution System. Also, the effective implementation of the National Food Security Act, 2013 to provide subsidized food grains for two thirds of India’s population and Mid-Day Meal Scheme for school children.

Corporate Tax Avoidance and Evasion and Its Effect on Development; Forms of Corporate Tax Avoidance, What Has Been Done, to What Effect, Why so Little Has Been Done and What Can be Done?

Abstract: Corporate tax avoidance and evasion has attracted a great deal of attention in the recent times in the academic, policy as well as civil society circles. As a result, a lot of national and regional level declarations, commissions and committees have been set up in different parts of the world. A few of them are: declaration of G8 countries on June 18, 2013 (CTJ, 2013); report on ‘Fight against Tax Fraud, Tax Evasion and Tax Havens’ of Committee on Economic and Monetary Affairs of European Parliament (CEMA, 2013); European Commission (Fairless, 2013); Congressional Research Service report (US) on Abstract: We try to understand the genesis and evolution of corporate tax avoidance and evasion; why corporate tax avoidance and evasion have come under the political and public spotlight as well as to the forefront of the debate around international corporation tax system in the recent past; and how corporate tax avoidance and evasion are impacting the lives of people in developed and the developing countries. Also, we review the strategies adopted by the corporations for corporate tax avoidance and evasion and try to get some idea about the magnitude of corporate tax avoidance associated with each strategy. Further, we present a critical and comprehensive review of the strategies that have been suggested in the existing literature; the actual steps taken by the countries and international bodies to curtail corporate tax avoidance and evasion; the loopholes/limitations/problems in the steps taken to address corporate tax avoidance and evasion; and how the suggested measures/initiatives (actual measures/initiatives) can help (have helped) in curtailing corporate tax avoidance and evasion. Moreover, we analyze why so little has been done to curtail corporate tax avoidance and try to explain the reasons using – political economy (both at the level of interest of group of countries as well as interest of individual countries); and the concepts of regulatory and cognitive capture. Based on a detailed review of the – strategies of the MNCs to avoid and evade taxes; the steps already taken by countries and international bodies, the loopholes/limitations/problems in these steps, and the outcome of these steps – we finally document a set of suggestions for curtailing corporate tax avoidance and evasion.