Welfare

This paper utilises the expenditure data from 2004–05, 2009–10, and 2011–12 to impute household expenditure into a survey of durable goods expenditure conducted in 2014–15. The model’s predictions are comparable to the World Bank’s current adjustment method for the rural areas but imply a slower rate of poverty reduction for urban areas. In two validation tests, using past data, three alternative model specifications perform worse than the preferred model. The analysis indicates that survey-to-survey imputation, when feasible, is a preferable alternative to the current method of adjusting survey-based poverty estimates to later years.

Welfare provisions for plantation workers in the Occupational Safety, Health and Working Conditions Code, 2020 are subject to how respective state governments frame rules and can have wide variations too. A basic standard template from the central government would have been better, preventing wide variations, as well as ensuring a basic threshold. Further, there is a need to recognise the use of technology in ensuring better occupational safety and health outcomes.

Firms can avoid taxes legally, even though it is well understood that tax payment is a fundamental and measurable behaviour towards society. In this paper, we elucidate such legal provisions in the Indian tax law and analyse tax payments with corporate social responsibility spending and find that firms spending more on CSR pay lower taxes. By employing fixed effects and quantile regression models to ascertain the impact of firm size on the effective tax rate using panel data for 1995–2017, we find that large firms’ effective tax rates are lower as compared to small firms. Moreover, the effective tax rate decreases with firm size. Large firms adopt more tax-aggressive policies and use various tax incentives to minimise their tax liability. 

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