Dhar et al. (2022) examine the effect of a gender attitude change program in secondary schools in India. In their preferred specification, the authors show that the program made the students report more gender-egalitarian attitudes by 0.18 of a standard deviation, and shifted self-reported...

This paper estimates how strongly COVID-19 containment policies have impacted aggregate economic activity. We use a difference-in-differences methodology to estimate how containment zones of different severity across India impacted district-level nighttime light intensity, as well as household...

Recently the Haryana Goods and Service Tax (‘GST’) authorities have issued “guidelines regarding circumstances in which input tax credit has to be blocked …” in case of certain taxpayers (‘Guidelines’). It appears that these Guidelines are directed towards certain taxpayers who are...

The European Court of Justice (‘ECJ’) recently examined the statutory provisions in the context of European Value Added Tax (‘VAT’) regulations to opine upon the extent of restrictions that can be imposed upon entities which are under liquidation. This decision addresses a situation...

Commercial transactions are complex. More complex are the price–setting negotiations. In a commercial world cross-supplies are not uncommon and equally common is the trend of price adjustment wherein one lump-sum price is agreed as a final measure after offsetting different price components...

The Union Finance Minister presented before the Indian Parliament the Budget for Financial Year 2022-23 on February 1, 2022. Amidst the various tax proposals introduced in the Budget, the most talked about were the proposals to tax crypto-assets. Of course one can expect certain changes (by way...

The Goods and Services Tax (‘GST’) regime has sought to replace the earlier indirect tax regime in a large measure. In the GST design an attempt has been made to incorporate international best-practices. One such aspect is composition-scheme for business dealing in second-hand goods. While...