Dissertations

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This community hosts the full text of all LLM and MPP dissertations submitted at NLSIU. The collection serves as an institutional record of postgraduate research and is made available exclusively to the NLSIU community. Access to these dissertations is restricted and limited to authorized users within the University.

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Where do my tax rupees go? : a study to understand the effect of information provisioning on tax morale in case of India
(National Law School of India University, Bangalore, 2023-10-18) Juneja, Vipin; Dr. Sudipa Sarkar, - Supervisor
Tax evasion is a widely observed but inadequately understood phenomenon on a global scale. Governments have struggled with this issue since the inception of taxes. According to economic theory, taxpayers are expected to choose between paying taxes on time or evading them based on factors such as tax rates, penalties for non-compliance, and the likelihood of audits. However, some argue that these preventive measures fail to fully consider the taxpayer's decision-making process. Modern perspectives suggest that individual taxpayers make this choice to maximise their personal benefits, while also considering the societal costs, penalties, and deterrent policies imposed by the government. Nonetheless, the reasons behind why people ultimately choose to pay taxes instead of evading them remain unclear. Is it a voluntary decision on their part, the result of deterrent measures implemented by different levels of government, or the societal pressures they face? Additionally, what role do factors such as education level, employment type, gender, age, and income bracket play in tax compliance? On the other hand, what motivates individuals to resist or evade taxes? Could it be a lack of trust in their governments, the perception of inadequate punishment if caught, or a sense of unfair burden distribution? This research dissertation, titled "Where do my Tax Rupees Go: A Study to Understand the Effect of Information Provisioning on Tax Morale in the Case of India," aims to shed light on these complex issues. By examining the tax compliance behaviour of individuals through the analysis of Stamp Duty on new property purchases and Registration Fees for rent agreements in the National Capital Territory of Delhi, this study seeks to provide answers to the aforementioned questions. Considering recent trends observed in Delhi, which indicate a positive correlation between education expenditure, government advertisements, and total tax collection, this research offers a potential explanation and describes three parallel trends observed in the case of Delhi. In terms of the findings, the research findings shed light on various aspects related to tax morale and compliance. The study conducted in the city revealed an interesting trend regarding women's property ownership, where despite not being the official owners, women showed higher tax compliance. This phenomenon could be attributed to the concept of "shadow ownership" among women. Additionally, the research highlighted the importance of diverse channels for information provisioning, indicating that traditional and unconventional sources should be targeted to raise public awareness effectively. Furthermore, the study emphasized the need for a stronger presence of local governance in citizens' lives to deepen democracy and trust. The research also explored the relationship between education level and tax morale, suggesting that education alone does not necessarily lead to higher awareness or responsibility. Trust in governance was found to have limited influence on tax morale and compliance, emphasizing the complexity of taxpayer-citizen relationships. The study also uncovered the significance of perceptions of equity and fairness in shaping tax compliance behavior. The lack of clarity regarding tax imposition was found to undermine trust and compliance. Lastly, the research challenged the assumption that self employed individuals have a higher tendency to evade taxes compared to salaried individuals. The motivations for tax payment were found to stem from a sense of responsibility as citizens and a desire for recognition. Overall, the findings provide valuable insights into fostering tax morale, compliance, and sustainable development.
Energy poverty in India : a temporal study of household energy poverty levels across states
(National Law School of India University, Bangalore, 2023-10-18) U, Supriya Nayak; Dr. Sudipa Sarkar, - Supervisor
Energy poverty can be broadly defined as the lack of access to modern energy services. Energy access comprises several dimensions like physical provisioning, quality, reliability and affordability of energy. However, there isn’t any consensus on the dimensions that matter the most to gauge energy poverty. Therefore, various scholars have proposed methods to calculate it differently. This dissertation has engaged with one of such recent methods called the Household Energy Poverty Index (HEPI) proposed by Gupta et al. (2020) for the Indian context. The research paper presents the energy poverty scenario that existed in 2011. In order to understand the status of energy poverty almost 10 years hence, this study attempts to recalculate HEPI for 2020. The findings are categorised into four groups and each is compared against the corresponding findings for the year 2011. It is observed that energy poverty has declined across all the states in the country. But, the regional patterns of energy deprivation which were present in 2011 continue to exist even in 2020. Likewise, the rural-urban energy poverty gap indicates that rural areas continue to be more energy poor compared to their urban counterparts. Further, the study examines the contribution of various factors to energy poverty and concludes by grouping states into four categories to reflect on the present state of energy poverty in India.
The effect of social capital on career choices in rural and urban India : evidence from a panel data analysis - importance of considering social capital in designing policies relevant to career and occupation of youth
(National Law School of India University, Bangalore, 2023-10-18) Kumar, Koidala Harish; Dr. Sudipa Sarkar, - Supervisor
India has a huge demographic dividend with almost 67% of the population being in working age. These working age people plan their career keeping the interests of the themselves and the society at large. Career planning is arguably one of the most important decision-making processes in the life of youth. There is a wide spread information asymmetry among the Indian youth due to poor career counselling services and lack of avenues to dissipate information pertaining to career options available. They are many factors that influence the career choices, but the adolescents who are yet to make a choice on career are mostly influenced by the social capital of the individual or household. There is no particular one definition for social capital, but for the purview of this research the factors like social networks, memberships in various associations, confidence in institutions, household socio-economic characteristics, exposure to mass media, area of residence and safety of the locality are considered to define the social capital of the individual. With the help of panel data provided by the Indian Human Development Survey (IHDS), the research could analyse the social capital factors influencing the career decision undertaken by an individual. The various factors that influence the career decision in the youth are analysed and how these factors are diverse for both the rural and urban youths are emphasised. The findings indicated how certain factors have significant impact of the career choice compared to others. Finally, based on this research few policy recommendations were outlined to bridge the information asymmetry and create a level playing field for youth in their race to choose the career stream that is best suits them to fulfil their maximum potential. Key words: Social Capital, career choices, career planning, social networks.
Taking rights seriously : an impact assessment of the MGNREGA conundrum in west Bengal with evidence from Alipurduar district
(National Law School of India University, Bangalore, 2023-10-18) Paul, Jisu; Dr. Sudipa Sarkar, - Supervisor
Dr. BR Ambedkar in his last speech to the constituent assembly had spoken about how India was about to enter into a life of contradictions with political equality but no social or economic equality, which if left unattended might blow up the structure of our political democracy. Jawaharlal Nehru guided by the dominant consensus of the time had argued for planning and a centralized welfare state to be the antidote for resolving these contradictions which resulted in an incorporation of a degree of asymmetric federalism in our Constitution. Thus, the years after independence saw the delivery of welfare through a dual regime of central sector schemes and centrally sponsored schemes (CSS). The CSS empowered with a wide mandate provides the central government to design and fund the programmes even on matters of the State and Concurrent list whereas the implementation of the same was left to the States. However, our constitutional architecture situates the CSS to be ad hoc in nature and entirely based on the assessments of the Union Government of the day despite India moving into a rights-based regime from 2000’s. Since 2004, India had moved towards a right based welfare with the guarantee of legal entitlements but it was operationalized on the ground through centrally sponsored schemes thus creating problems in its implementation which this study aims to explore. This research work aims to delve into the constitutional contours which hinder the perfect operationalization of rights-based welfare with Right to Work in West Bengal as a case study as it had been on the receiving end due to non-disbursal of funds under MGNREGA since December 2021. The study found out that Article 282 of Constitution of India empowers the Central Government to administer the centrally sponsored schemes based on their needs and assessments which however can be made more predictable and regularized through the policy recommendations made at the end. On the impact of stoppage of funds in West Bengal, it had a disastrous impact on the life and livelihoods of the general populace which has been manifested duly in this dissertation report.
Examining the relationship between infrastructure investment and employment through a gendered lens
(National Law School of India University, Bangalore, 2023-10-17) Suares, Deborah; Dr. Sudipa Sarkar, - Supervisor
India is experiencing rapid rates of urbanisation and therefore cities have been expanding at a very fast pace. In fact, by 2022, India’s projected rate of urbanisation was expected to be approximately 35.9% and this number is expected to rise to 50.9% by 2047. A study carried out by the World Bank estimates that India will need to invest US$ 840 billion over the next 15 years in urban infrastructure alone in order to keep pace with a rapidly rising urban population. By 2036, roughly 40 percent of India’s population will be living in urban areas. This structural transformation may potentially be disruptive since the nature of employment changes. This research aims to understand the impact that infrastructure investment has had on the workforce of India, particularly whether there has been a shift away from the agricultural sector towards the non-agricultural sectors. It further aims to understand whether infrastructure investment has had an impact on the female labour force participation rate, and how different this impact is for the male labour force participation rate. This research will allow for charting a direction for the policymakers of tomorrow to integrate the concept of gender into infrastructure project designs by thinking about investment decisions mindfully so as to create a move inclusive use-value of the project. The methodology adopted for this research includes qualitative interviews paired with secondary data analysis. The secondary data analysis consists of a trends analysis, followed by a regression analysis containing variables such as gross capital formation, domestic capital expenditure, social sector expenditure and state net value added. Secondary data sources were taken from international organisations and national government data repositories. Both sets of data were analysed and key trends were identified to understand the areas in which the current policy around infrastructure is lacking. The trends analysis revealed that there is a correlation between infrastructure investment and labour force participation rates. The results of the regression revealed that there is a gendered effect when assessing the impact of gross capital formation, domestic capital expenditure, social sector expenditure and state net value added. It is therefore recommended that governments focus on increasing the female labour force participation rate by increasing access to and quality of current infrastructure by integrating gender-specific objectives into the project design as well as include more women in stakeholder consultations. Keywords: infrastructure investment, capital expenditure, labour force participation
Investigating the barriers faced by marginalised worker groups in accessing healthcare in Bengaluru : a case of Ayushman Bharat - Arogya Karnataka scheme
(National Law School of India University, Bangalore, 2023-10-17) Manaswini, Buddappagari; Dr. Sudipa Sarkar, - Supervisor
Affordable and accessible healthcare is still a pipe dream to most of the marginalised worker groups due to various barriers related to awareness and access. This study attempts to understand how the current Universal Health Coverage scheme Ayushman Bharat – Arogya Karnataka fares with respect to access and affordability from the perspective of marginalised female workers in Bengaluru. Ayushman Bharat Pradhan Mantri Jan Arogya Yojana (AB-PMJAY) is a Government Funded Health Insurance Scheme that is set to take India one step closer in ensuring Universal Health Coverage and reducing Out of Pocket Expenditure. Ayushman Bharat – Arogya Karnataka scheme which is the co-branded AB-PMJAY funded by the State Government of Karnataka and the Central Government has the potential to drastically cut down Out of Pocket Expenditure and increase hospital utilisation rates of BPL households. The status of implementation and utilisation of this scheme signals otherwise, as the findings of this research indicates that the awareness levels of the target households are very low and warrant immediate intervention to ensure that the scheme is not limited to high enrolment rates but to move beyond that to achieve its objective of providing affordable, efficient, and quality healthcare for all eligible beneficiaries particularly the beneficiaries from vulnerable communities. Key Words – Health Insurance Schemes, Universal Health Coverage, Awareness, Barriers
Unpaid care and domestic burden among female teachers in Bangalore
(National Law School of India University, Bangalore, 2023-10-13) Tejas, Airodi; Dr. Sudipa Sarkar, - Supervisor
This qualitative study attempts to understand the unpaid care and domestic burden among female private school teachers in Bangalore, Karnataka. Through semi-structured interviews and thematic analysis, commonly occurring codes are generated, which then are clustered together into sub-themes and themes. The thematic findings from the semi-structured interviews suggest that the onus of domestic and care responsibilities often fell on female teachers alone within their households. The female teachers also indicated that they experience a lack of support from both family, and school to navigate their dual roles of being a teacher and also a mother and wife, leading to stress, lack of leisure, and time-poverty, recurringly. The female teachers who received support indicated they were able to better balance their work and family. Using the Recognize, Reduce, and Redistribute of care framework, this study also reveals that there is a lack of policy instruments for female teachers teaching in private schools, which can enable their well-being. In order to improve formal and informal support for these female teachers, relevant global care models from low- and middle-income countries are recommended, specifically pertaining to care infrastructure provisioning and social norms change. This research hopes to contribute to the knowledge on unpaid care burden, teacher well-being and work-life balance, and on transformative care policies.
Rise of the individual investor in crisis : a study on retail market participation during the covid-19 outbreak
(National Law School of India University, Bangalore, 2022-12-02) Jain, Uday Pratap; Dr. Sudipa Sarkar, - Supervisor
The deadly SARS-CoV-2 i.e., COVID-19 outbreak brought the human life to a standstill. To contain the outbreak, the government imposed nationwide lockdowns, suspended all services and institutions (with minimal exceptions for essential services), and shut down all public transportation. The number of retail market participants in India expanded dramatically during this period of uncertainty and economic stagnation. The number of demat accounts registered in 2020 increased thrice over the three years prior. Through an examination of this phenomenon, the study seeks to identify and map the factors that enabled the surge in retail investor participation. A causal mechanism of this surge in retail market participation using the process-tracing method is developed to further unravel this phenomenon. A qualitative causal approach has been used for research and the methods include process-tracing method for unravelling the causal mechanism, and semi-structured in-depth interviews & secondary research for developing the causal hypothesis and to substantiate the mechanism. The objective is to understand the impact of policy measures that led to a surge in individual investor participation, and to evaluate whether this increased participation was a consequence of greater financial literacy. The development of causal mechanism led to identify seven major factors that contributed to the surge viz. increased internet penetration, development of public digital infrastructure, ease of access to knowledge, emergence of fintech start-ups and online trading platforms coupled with low interest rates offered by the banks and increased disposable income and extra time at hand due to pandemic induced lockdowns. These together led to this phenomenal rise in individual investor participation during the COVID-19 era. For now, the verdict on sustainability & quality of this surge should ideally put on hold because first, we are witnessing the continual rise in participation and second, investing operates in cycles of 5 to 7 years and because the phenomenon is operative and contemporary.
Online and In-Between: A Study of Women’s Access to and Adoption of the Internet in the Urban Slums of Chandigarh and Panchkula
(National Law School of India University, Bangalore, 2022-11-26) Sood, Anun; Dr. Sudipa Sarkar, - Supervisor
This dissertation study has hoped to expand on the understanding of the digital divide by breaking away from the dichotomous understanding of the divide’s spatial presence. Over the last many years, the digital divide is a phenomenon that has existed between the rural and the urban. However, there are several regions that exist within these rural and urban spaces where the divide has manifested in different ways than what we currently understand. With this underlying idea, the present research has explored the access to, perception and adoption of the internet in the urban-slums, a space that amalgamates features of both the rural and the urban. With blurred lines, the study has attempted to understand what women think of the internet in a situation where they are exposed to the urban experience as they carry their rural identity with them and try to place themselves in the city. Based on several interviews spanning four slum localities in Chandigarh and Panchkula, it is revealed that women’s perception of the internet varies based on their age and occupation and what they think will change should they make it a part of their lives. Women have been trying to understand the benefits that come with being online to decide whether it is a useful and beneficial investment of their time, energy and money. This dissertation has also tried to understand how current advocacy efforts for internet adoption or digital skilling for women across the globe and in India fail to meet the expectations of women in the urban slums and what are the possible pathways to reconciliate this dissonance. Keywords: internet, women, digital divide, urban-slums, empowerment, identity, access, smartphones, mobile, ICT
Socio-Economic Impact of Category B Assets Created Under Mahatma Gandhi National Rural Employment Guarantee Programme : A Comparative Study in Bagalkot and Tumakuru Districts
(National Law School of India University, Bangalore, 2022-11-26) Bhandare, Aditya N; Dr. Sudipa Sarkar, - Supervisor
Key Words: Sustainable, MGNREGA, Asset Creation, Rural Households Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA) main objectives are to provide livelihood security and in the process create durable and sustainable assets. While there have been several studies on MGNREGA, only few studies have concentrated on the impact of the assets created under the programme. Especially the individual assets. It is crucial to understand the impacts of assets as they could potentially decrease the dependency on the wage employment and also play a vital role in uplifting their socio-economic status in the rural places. The aim of this thesis is to examine the selection and creation of Category B assets under the MGNREGA in the districts of Bagalkot and Tumakuru. The study tried to understand the impact created on the individual households mainly focusing on the development in their livelihood conditions and on their farmland, if any. In the study, 27 people were interviewed and 55.5% of the asset created was for the purpose of irrigation, 18.5% of the asset was for the development of fallow and wasteland, and 18.5% was for the purpose of livestock. Horticulture and Sericulture made up of just 7.5%. The study found that the selection process for receiving the assets is not fair and transparent. And, once the asset is created, post-asset assistance becomes crucial otherwise due to lack of assistance, it can lead to neglect of assets. The creation of the assets resulted in an increase in crop acreage of 2.5 acres. Of all the respondents, 48% said that they saw an increase in their income after the asset was created. At the macro level, the category B assets have been advantageous. Individual beneficiaries with assets and with the right amount of knowledge, skill, entrepreneurial capability and the proper selection of assets could result in transformational socio-economic change.

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