Vol. 4 No. 5 (Sep-Oct) (2023): Indian Public Policy Review

Reforms in public expenditure management in India, especially in accounting and administrative processes, have lagged behind the reforms in public revenue management. Lack of uniform accounting codes, limited data standards, and standalone systems across different tiers of governments have led to issues related to data comparability, data aggregability, and misclassification of data. In addition, lack of a single source of truth and inadequate end-to-end digital data capture limits the efficiency, tractability, and accountability of public funds. Limited just-in-time fund-flows, where fund disbursals and actual expenditures are not in tandem, further increases the uncertainty in government transactions. This study identifies the touchpoints where mainstreaming digitalization could address these fundamental challenges of public expenditure management through an actionable roadmap in the form of d4PEAT framework. A composite score under d4PEAT framework for each level of government is calculated, which can be used to rank their performances and assess the progress made in mainstreaming digitalization of public expenditure management.  The framework charts a process for debate, suggest areas where policy reforms can be initiated in India, leading to enhancing accountability and transparency in public spending.

            Taxes matter.  They are required to finance social goods which the markets fail to provide.  Since taxes are compulsory payments, it is important to evolve the design and implementation features to ensure effective compliance with the tax to ensure both horizontal and vertical equity. Tax compliance is a multiplicative function of the rate of tax, probability of detection, and penalty rate.  The best practice approach to tax policy and reform is to evolve the system with a broad base, and low and less differentiated rates. Such a simple system with reasonable rates minimises the three costs associated with taxes namely, the collection cost to the government, compliance cost to the taxpayer, and distortion cost to the economy. Avoiding multiple objectives makes the tax system simple and broad-based and requires low tax rates to collect a given amount of revenue.  A strong technology platform for administering the tax increases the probability of detection and enhances voluntary compliance.  The paper discusses the important aspects of tax compliance in terms of design and the importance of technology in the administration of taxes in India.

The  Digital Personal Data Protection (DPDP) Act 2023 has significant implications for antitrust issues in digital markets.  A consensus has emerged among competition regulators across jurisdictions that in markets underpinned by data-driven business models, antitrust concerns intersect with data protection regulatory issues. With the recent enactment of the law, the landscape in India is now ripe to ensure that the two regulatory tools of data protection and competition work in tandem. The paper provides an overview of why a new approach to antitrust law is required in the realm of data-driven digital platforms, and delves into the evolving antitrust cases in India with respect to digital platforms to lay out the jurisprudence on data-related anti-competitive practices. The main objective of this paper is to map the Digital Personal Data Protection Act in the context of India's jurisprudence to theoretically illustrate how regulation of personal data could impact antitrust enforcement. Finally, the paper outlines how the CCI needs to assess digital antitrust cases and how the personal data legislation will need to evolve to achieve the twin goals of data protection and fair competition.

The calculation of minimum wages in India has evolved over the years, with various committees and legal frameworks guiding its determination. This paper examines the current norms for calculating minimum wages in India, tracing its evolution from the introduction of the Minimum Wages Act in 1948 to 2021. Despite the Act's repeal and the introduction of the Code on Wages, 2019, no quantitative criteria for the minimum wage calculation have been definitively laid out in the legislation. Academic discourse has offered conflicting assertions on the norms. The paper identifies three primary theses: 1) There's no established standard criterion, 2) The 15th Indian Labour Conference's (15th ILC) resolution serves as the norm, and 3) The resolution of the 15th ILC in combination with the Supreme Court's Reptakos Brett judgment are the guiding norms. By analysing various events, resolutions, and judgments, this research confirms that the current norms are primarily based on the recommendations of the 15th ILC (1957) coupled with the Supreme Court's judgment in Workmen v. Reptakos Brett (1992). These norms are crucial in ensuring that minimum wage calculations are aligned with the essential needs of the worker, offering them a dignified standard of living.

Artificial Intelligence has now become critical to the geopolitical contest for technological supremacy. Paul Scharre's latest book, "Four Battlegrounds," uncovers key aspects of this technology, and the four battlegrounds this contest is being fought on – data, talent, compute, and institutions. This book review assesses a wide range of issues the book covers through a unique story-telling writing style, and highlights implications for how we understand AI and its uses. The book isn't entirely jargon-free, but this review argues that Scharre does a great job at bringing down the walls of incomprehensibility with regards to this key technology.