The effectiveness of public spending remains a relatively elusive empirical issue. This preliminary analysis is an attempt, using benefit incidence methodology, to define the effectiveness of spending at the subnational government level in India's health sector. The results reveal that the...

The paper attempts to measure the incidence of corporate income tax in India under a general equilibrium setting. Using seemingly uncorrelated regression coefficients and dynamic panel estimates, we tried to analyze both the relative burden of corporate tax borne by capital and labor and the...

This paper reviews gender budgeting efforts in Asia. The countries in the region have achieved mixed success in improving gender equality. Gender budgeting is ideally a fiscal innovation that translates gender-related goals into budgetary commitments and can help countries to achieve the...

The institutions, architecture and the process of decentralization vary widely across countries. These variations have financial as well as redistributive implications when it comes to providing access to basic public services at local levels. This book is an analytical examination of financing...