Suchergebnisse

India is ready to implement its "Goods and Services Tax (GST)" act from 1st April 2017. It is expected that GST will minimise all the loopholes of existing tax system in India. However, critics argue that the euphoria over GST camouflages the deadly assault to tax policy as a means of promoting equity and efficiency. This review on GST highlights the challenges over GST claims. It has been observed that to implement GST effectively, both centre and state have to go hand in hand.

Using a panel of 40 developing countries of the world, spanning the period 1997 to 2017, this study examines the role of the teacher in reducing dropouts in primary education. Controlling for the role of socio-economic and individual characteristics, this study finds that the reduction in class size through recruitment of an extra teacher is more effective in reducing dropouts in developing countries than the provision of organised training of teachers. Alternatively, the result indicates that increase in household income or wealth and parental education significantly reduce dropouts. While government developmental efforts such as alleviation of poverty could be catalytic in reducing dropouts, specific policies that increase parental education are likely to have important implications in reducing dropouts.

While the gender gaps in elementary education in India have almost been eliminated, we obtain somewhat different picture when adjusting the gaps to the appropriate school-age children (6-14 years) and the number of the child population. We calculate gender gaps in enrolment, transition rate (from primary to upper primary level), achievement in the examination, and test scores in different subjects in the post Right to Education Act period and obtain that girls are ahead of the boys in almost all aspects. The age-adjusted gender gap in enrolment has improved, implying that over time girls are more likely to enrol in schools within the appropriate school-age. Also, fewer girls are expected to remain out of schools compared to boys within the appropriate school-age. Perhaps, this progress in enrolment has resulted in better performances of girls in transition rate, achievement in examinations and test scores in individual subjects. The rising girls' performance on different indicators of elementary education indicates the potential impacts of female share on future labour market.