Research
Research
Policy Interventions and the Sex Ratio at Birth: Evidence from India
Abstract: India has experienced a persistent imbalance in the ratio of female to male births. Although this ratio has improved in recent years, causal evidence on how policy interventions have shaped this improvement remains limited. I assess whether a nationwide government intervention contributed to this change. Exploiting the phased rollout of the reform across administrative units, I find that early-implementing units experienced a 1.5 percentage point increase in the probability of a female birth, equivalent to approximately 15 additional female births per 1,000 births over a five-year period. For second- and higher-order births, where preference for sons is more pronounced, the estimated effect is larger at 2.1 percentage points. The findings suggest that the reform contributed to the recent improvement in the female-to-male birth ratio in India.
Status: Under journal review.
Institutional Trust, Horizontal Equity, and Tax Morale in India
Abstract: I study how institutional trust relates to tax morale in India using World Values Survey data. I examine differences in tax morale across taxpayer groups. Tax morale, defined as the intrinsic motivation to pay taxes, is an important factor shaping tax compliance. I find a positive and statistically significant association between tax morale and trust in the government, parliament, and civil services. Salaried employees report lower tax morale than self-employed individuals. This pattern contrasts with much of the existing evidence and is consistent with horizontal equity considerations. In settings with a narrow personal income tax base and variation in income reporting and monitoring across taxpayer groups, perceived differences in effective tax burdens may weaken tax morale among salaried employees. The findings highlight the role of institutional quality and horizontal equity in sustaining voluntary tax compliance.
Status: Under journal review.
This paper is an updated and revised version of National Institute of Public Finance and Policy Working Paper No. 381, "The Determinants of Tax Morale in India.''
Fiscal Incentives and Labor Regulations: A Policy Reform in India’s Apparel Sector
Manuscript available upon request
Abstract: I assess the firm-level effects of a 2016 reform introduced by the Indian government to enhance competitiveness and employment in the apparel manufacturing sector. The reform combined fiscal incentives with labor regulation changes and emphasized gender-inclusive growth. I find increases in investment in plant and machinery of approximately 30%-50% over the three-year implementation period, although these estimates are statistically imprecise. The investment response appears to operate primarily through the intensive margin. Drawing on the institutional context, I discuss how implementation constraints and the alignment between policy design and sectoral employment practices may shape employment outcomes.
Status: Under journal review.
Capital Cost Recovery Reforms and Corporate Investment in India's Manufacturing Sector
Manuscript available upon request
Honoring the Honest: A Review of Reward Systems for Compliant Taxpayers
Korgaonkar, C. N. (2022). “Honoring the Honest: A Review of Reward Systems for Compliant Taxpayers.” Taxalogue e-Journal, Issue No. 9, Central Board of Direct Taxes, Ministry of Finance, New Delhi.
Stakeholders’ Analysis for Conservation and Management of Samaspur Bird Sanctuary
Korgaonkar, C. N., and Gokhale, Y. (2008). “Stakeholders’ Analysis for Conservation and Management of Samaspur Bird Sanctuary, Uttar Pradesh.” In T. V. Ramachandra (Ed.), Environment Education for Ecosystem Conservation (pp. 45–67). Bangalore: Capital Publishing Company.