AbstractMotivationAppropriately taxing the richest is a priority for African governments, which need tax revenues to invest and pay for public services. In Uganda, the revenue authority launched a unit in 2015 to monitor the tax affairs of high‐net‐worth individuals (HNWIs) and very important persons (VIPs), 393 individuals in all. The unit combined persuasion, assistance, and enforcement.PurposeTo establish the extent to which the unit was able to improve tax compliance by the rich.Methods and approachIn collaboration with the Uganda Revenue Authority, this study builds on taxpayer‐level data on tax filing and payment. The analysis employs a standard difference‐in‐difference framework, exploiting the timing of the launch of the unit (September 2015). It also makes use of the existence of the target group of 393 wealthy individuals and a group of another 1,731 potentially wealthy individuals who have been identified but never included in the unit's operations owing to limited resources. We match the groups using a propensity score algorithm.FindingsThe unit has been only partially successful. While the unit increased the probability of filing a return, especially by VIPs, taxpayers declared less on different measures, with no impacts on tax liability. On tax payments, only a small and significant positive impact was found, again due to complex offsetting responses across tax categories. This study also measures the spillover effect on companies controlled by the richest—again documenting complex compensating reactions and no meaningful impacts on tax take. Lastly, while deterrence is more effective for HNWIs, taxpayer assistance and public shaming are more relevant for VIPs.Policy implicationsThis case shows that the rich can be identified and their tax monitored. It also shows the limits of what can be achieved. The Uganda unit lacked staff; it needed twice as many people to monitor the tax of wealthy persons adequately. Moreover, it was hamstrung by the difficulties of sharing data between different departments of the Tax Authority, among government agencies, and between government and key agents such as banks. Ultimately, the unit did not have the staff and data to challenge the tax avoidance schemes deployed by wealthy people and the companies they own.

Despite the existence of national and international laws and conventions to avoid discrimination in India, exclusion due to an intersection of disability, gender, and religious identity continues, resulting in marginalisation from society. This article investigates the lived experiences of people by exploring how aspects of their identity intersect to influence their inclusion or exclusion within society. Narrative interviews were undertaken with 25 participants with disabilities in the states of Tamil Nadu and West Bengal. This qualitative methodology was employed to allow the participants to recount their experiences (both positive and negative) in their own words. A thematic analysis of the data provided rich evidence of the complex social structure in India, manifested by the multifaceted intersectional nature of social inclusion and exclusion. Our research found that for our participants disability was the main factor upon which discrimination was based, but that this discrimination is often compounded for people with disabilities due to their minority religious status, or gender. Marginalisation of people with disabilities is shown to be exacerbated when these identities intersect. Action is needed to ensure the human rights of people with disabilities are realised and that discrimination and marginalisation are avoided for those who have different identities compared to the majority of the population.

Health systems are ‘the ensemble of all public and private organisations, institutions and resources mandated to improve, maintain or restore health.’ The private sector forms a major part of healthcare practice in many health systems providing a wide range of health goods and services, with significant growth across low-income and middle-income countries. WHO sees building stronger and more effective health systems through the participation and engagement of all health stakeholders as the pathway to further reducing the burden of disease and meeting health targets and the Sustainable Development Goals. However, there are governance and public policy gaps when it comes to interaction or engagement with the private sector, and therefore, some governments have lost contact with a major area of healthcare practice. As a result, market forces rather than public policy shape private sector activities with follow-on effects for system performance. While the problem is well described, proposed normative solutions are difficult to apply at country level to translate policy intentions into action. In 2020, WHO adopted a strategy report which argued for a major shift in approach to engage the private sector based on the performance of six governance behaviours. These are a practice-based approach to governance and draw on earlier work from Travis et al on health system stewardship subfunctions. This paper elaborates on the governance behaviours and explains their application as a practice approach for strengthening the capacity of governments to work with the private sector to achieve public policy goals.

ABSTRACT West Bengal, a middle-ranking Indian state in terms of development indicators with more than two-thirds rural population, is on the verge of becoming a lowest low fertility zone. While the rural TFR (Total Fertility Rate) of West Bengal (1.6 births/woman) is on par with many developed countries (Norway, Germany, Netherlands, Belgium, etc.), its developmental stage is not—which poses a paradox. Using data from a primary survey of 405 mothers aged 15–35 years alongside focus group data of parents, the present study employs a society-specific approach to explain contemporary low fertility in rural West Bengal. We argue that the presence of high aspirations for children in an economically insecure setting initiates a distinctive sense of parental responsibility that generates a unique local socio-ecology of low fertility not previously observed in the context of rural fertility decline in India. Responsibility-laden aspirations toward children and reasoned-rational deliberations regarding fertility outcomes act as subliminal motives to have a small family, challenging common assumptions regarding the relationship between economic hardship, rurality, and fertility.

The 15th Union Finance Commission (UFC) report, submitted in India in the middle of a global economic setback due to COVID-19, was a hope for sub-national governments to arrive at a favourable financial devolution mechanism. Even though few recommendations by 15th UFC looks promising, it is difficult to outrightly reject the possibilities of increasing fiscal imbalances. The retention of the proportion of shared tax devolution to states as used during 14th UFC and the use of (a) tax and fiscal effort, (b) 2011 census population figure and (c) total fertility rate as demographic performance, for distribution of shared tax across states may be helpful to reduce fiscal imbalances. However, the decline in the size of shared taxes of states due to (a) shrinking tax collection by the central government during current economic crisis and (b) assignment of additional burdens on states like (i) the contribution of states towards national defence and (ii) internal security, may result in vertical imbalance. There is a possibility of an increase in horizontal imbalance with the rise in the weightage of neutral (need based) criteria and decline in the weight of equity criterion due to the proportionate decline in the shares of poorer state through these two criteria. The fiscal imbalances are to be reduced to a minimum level to enable the country providing a common minimum level of public goods to its people. Since the weight of neutral criteria is implicit in equity and efficiency criteria, an optimum weight adjustment solution as suggested by Mahamallik and Sahu ((2015) , Artha Vijnana, 57(4), 301–320) may be helpful to reduce imbalances. JEL Code: H770

ABSTRACT This article presents lessons learnt from the evolution and usage of rapid action learning methods developed to support the Swachh Bharat Mission – Gramin (the Clean India Mission – Rural) in India. The Mission, started in 2014, aimed to change the sanitation behaviours of over 530 million people across 706 districts in five years. Participatory, action-orientated research and learning methods were trialled with government implementers, development partners, and communities. It was found that these methods enabled both a greater understanding of impacts at the community level, horizontal learning across districts, and the capacity development of Mission implementers.

Abstract This study analyzes the impact of disasters on the health of older adults in India, using data from LASI Wave-1 (2017-18) with 2,487 participants. Descriptive and multivariate analyses examined the link between health outcomes and disasters in older adults. The research reveals that drought, floods, and earthquakes are prevalent disaster, while traffic accidents and building collapses are significant man-made disasters. Older adults exposed to disasters caused by natural hazards experienced higher rates of psychological trauma, chronic illness, and physical disabilities. Man-made disasters were associated with increased risk of physical disability and chronic illness. Disasters were strongly linked to psychological trauma. This study emphasizes the importance of disaster preparedness and response strategies tailored to the needs of older adults. It calls for policies to improve healthcare access, social support, and disaster resilience, particularly in rural areas. Conducted through personal interviews, this research offers valuable insights for shaping policy and disaster management.

This paper addresses the challenges of governing energy procurement from a mix of non-hydropower renewable energy sources supplied by independent producers. Building on political economy analysis and five case studies of independent producer projects from Ethiopia, it seeks to understand the root causes of the protracted delays and limited extent of procurement by independent producers. Unlike previous research, this paper found little resistance by the incumbent (in this case a heavily hydropower dependent state-owned enterprise) to transition to non-hydropower sources, nor to private sector supply. However, competing interests and tensions among key stakeholders over procurement processes prevailed. The key contestations lie in managing long term contracts, risk, uncertainty and in developing the institutional and human capacity to transition. Procurement via private suppliers will inevitably require a competent governance arrangement cognizant of the suitability of energy sector structure to transition. In the Ethiopian case, the bundling of power generation, transmission, and off-taker roles hampers competition. In the face of risk-averse multinational independent producers, the paper argues for a green industrial policy aimed at developing a vibrant domestic private renewables sector contributing to universal access to sustainable and affordable electricity.