Governance

Perspectives on public institutions, policy making and administrative systems.

Finland is at the edge of the world—and yet at the top of the happiness table. Can we manufacture such happiness in India?”

There is something almost paradoxical about Finland. Geographically, it sits in the far north of Europe, close to the Arctic Circle. Much of the year is cold, dark and austere. Winter can bring long periods of limited daylight, while summer reverses the experience with extraordinarily long days. To someone accustomed to the warmth, colour and

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Who Really Pays India’s Taxes?Looking Beyond Rising Income-Tax Returns, Corporate Tax and GST Collections

India’s tax collections have undergone a remarkable transformation over the past few years. Two developments stand out. First, personal or non-corporate income-tax collections have overtaken corporate tax collections. Second, Goods and Services Tax (GST) collections have grown substantially. At first sight, these trends may suggest a simple conclusion: individuals are increasingly carrying a larger share

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Does Expensive Liquor Really Make Kerala’s Labour Costly?

“What do you expect? Liquor is so expensive in Kerala!” If you’ve lived in Kerala long enough, you’ve probably heard that sentence more times than you can count. An electrician quotes ₹1,000 for a day’s work. A plumber asks more than expected. Construction labour is costlier than in neighbouring states. The explanation often comes quickly:

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