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 "Theerdha Sara Reji")
Theerdha Sara Reji is working with the Centre for Effective Governance of Indian States (CEGIS), Tamil Nadu, as a Senior Program Associate. She is an economist based in Chennai, engaged in revenue augmentation for the Government of Tamil Nadu. She has worked as a Young Professional at the Andhra Pradesh Centre for Financial Systems and Services, under the Finance Department of the Government of Andhra Pradesh. She completed her Masters in Economics from Azim Premji University, Bangalore, and graduated in Economics from St. Xavier’s College, Mumbai.
There's no reason for the cess to be retained in its current form. That's because the cess rates themselves are monstrously complicated, varying not only in magnitude but also according to end-use
Over the past few years, most commentators have rightly emphasised the tensions in Centre-state fiscal relations, pointing especially to the Centre's repeated recourse to non-sharable cesses
Contrary to belief, GST underperformed the old tax regime in its initial years but has now begun to exceed expectations, six years after implementation
