CURRICULUM VITAE

A. Name: TAPAS KUMAR SEN

B. Date of Birth: February 01, 1956

C. Sex: Male

D. Nationality: Indian

E. Current Address: National Institute of Public Finance and Policy, 18/2 Special Institutional Area, - 110067, India. Telephone: 91-11-26963421/ 26569303 (office), 26867428 (Res.) Fax: 91-11-6852548 Email: [email protected], or [email protected]

F. Permanent Address: H/o Late M. B. Sen, Pandit Laxminarayan Lane, Sambalpur-768001, Odisha, India.

G. Father's Name: Late Mukti Bhushan Sen

H. Marital Status: Married - with two daughters.

I. Qualifications:

1. B.A. (Hons. in Economics) I class from Sambalpur University, India with distinction in all other subjects in 1974.

2. M.A. (Economics) from Sambalpur University, India in 1976 (I class – First Rank).

3. Ph. D. from University of Pune, India in 1983. Work on dissertation entitled "Shifting of Corporate Income Tax in India" carried out at Gokhale Institute of Politics and Economics, Pune.

J. Experience: i. Worked as Economist in the National Institute of Public Finance and Policy from October 1981 to April 1985, as Senior Economist until May 1994, as Fellow (Associate Professor) until October 1999 and as Senior Fellow (the position was re-designated as Professor) since then. ii. Visiting scholar at the Department of Economics, University of Maryland, U.S.A. from August 1984 to May 1985. iii. Visiting Fellow at Department of Economics, Shivaji University, Kolhapur for four weeks during December 1985. Delivered several lectures to the M.A. and M.Phil. students of the department as also to the staff and students of other local academic institutions during this period. iv. Visiting scholar at STICERD, London School of Economics for two weeks in September 1993. v. Have been a member of the research team of the Institute working on fiscal federalism in Canada and in Sri Lanka (twice). The clients in Sri Lanka were the , the constitutional body overseeing centre-province financial relations in the country and the Ministry of Finance, Government of Sri Lanka. vi. Have undertaken several personal consultancies for the World Bank [in Indian states (Orissa – four times, Andhra Pradesh, Karnataka, West Bengal and Uttarakhand and one cross-state evaluation study) as well as in Ethiopia, and one on PPPs in India], Asian Development Bank (five times, out of which three were in the states of Kerala, Madhya Pradesh and Mizoram and two evaluation tasks), European Commission (through local contractor in the state of Chhattisgarh, India), UN-ESCAP, UNDP and Forum of Federations, Canada (in Nigeria). vii. Led the NIPFP team for preparing the Draft 12th Five Year Plan of Sikkim (submitted to the Planning Department, Government of Sikkim in August, 2012).

K. Publications and Other Research Reports/Papers (Newspaper articles not included):

1. "Empirical Testing of Tax Implications in the Williamson Model: A Suggested Approach", Public Finance, No.3 1979.

2. "Municipal Finances: A Simple Comparative Analysis" (co-author), paper presented in the Seminar on Urban Finances held at Shivaji University, Kolhapur in January 1979.

3. Income Responsiveness of State Taxes in Maharashtra (co- author), report submitted to the Government of Maharashtra, NIPFP, July 1983.

4. Relative Taxable Capacity and Tax Effort of Indian States, report submitted to the Eighth Finance Commission, NIPFP, October 1983. 5. Forecasting Major Subsidies of the Central Government, report submitted to the Eighth Finance Commission, NIPFP, November 1983.

6. "Estimating the Revenue Effects of Selective Changes in Excises" (co-author), paper for discussion at the Tax Research Division, CBEC, Ministry of Finance, New Delhi, October 1983.

7. "Determining the Impact of the Monsoon on the Budget: An Approach to the Problem", paper submitted to the Committee on Change in Financial Year for NIPFP, August 1984; reproduced as Appendix 6 in the report of the Committee.

8. Corporate Income Tax and Profit Rates, Criterion: New Delhi, 1984. (Revised version of the Ph.D. dissertation).

9. Inflation and Taxation of Capital Income in the Corporate Sector, report submitted to ICICI, 1984. Since published by NIPFP with the title Inflation Accounting and Corporate Taxation in 1987.

10. "Inflation and Corporate Accounting", Fortune India, June 1986.

11. "Evasion of Indirect Taxes and Market Structure" (co-author), Working Paper No. 28, NIPFP, March 1987. This paper was earlier presented in two conferences at Indian Statistical Instiutute, New Delhi and Presidency College, Calcutta.

12. "Determination of Share Prices in India: An Analysis of the Aggregate Time Trend", Working paper No. 32, NIPFP, August 1987.

13. "Reducing Government Controls: Who'll Bell the Cat?" Fortune India, September 1987.

14. "Fiscal Defiance and Tax Evasion" (co-author); paper presented in a conference at Presidency College, Calcutta, February 1988.

15. "Issues before the " (co-author), Economic and Political Weekly, March 1988.

16. Sales Tax in Orissa (co-author), Report submitted to Government of Orissa, NIPFP, April 1988.

17. Taxable Capacity and Tax effort of States in India (co-author), report submitted to the Ninth Finance Commission, NIPFP, September 1988. Supplementary Report submitted in December 1988.

18. "Business Property Tax as an Alternative to Octroi" (co-author), Economic & Political Weekly, March 4, 1989. 19. Kerala's Revenue Potential - Projections for 1990-95 (co-author), Report submitted to the Government of Kerala, NIPFP, August 1989.

20. "Sales Tax Evasion in India: Some Issues", Bulletin for International Fiscal Documentation, 1990: 12, pp. 605 -608.

21. "Fiscal Decentralisation in India" (co-author), in Development Papers No.11, 1991, UN-ESCAP, Bangkok.

22. "Overview of State Finances in India" (co-author), in A Bagchi, J L Bajaj and W A Byrd (ed.), State Finances in India, New Delhi: Vikas, 1992.

23. "Public Expenditure on Human Development in India: Trends and Issues", in Kirit Parikh and R Sudarshan (ed.s) (1993), Human Development and Structural Adjustment, MacMillan, New Delhi.

24. Some Aspects of Kerala State Finances (co-author). Forms Appendix III of the Report of the Resources Commission, Government of Kerala, Trivandrum, 1993.

25. Management of Public Finances in Punjab: Interim Report (co- author), Report submitted to the Government of Punjab, NIPFP, 1993.

26. Government Expenditure in India: Level, Growth and Composition (co-author), Report submitted to the World Bank, NIPFP, 1993.

27. "Issues before the " (co-author), Economic and Political Weekly, November 1993.

28. Management of Public Finances in Punjab: Final Report, Report submitted to the Government of Punjab, NIPFP, April 1994.

29. "Implications of 1994-95 Budget for Growth and Stability" (co- author), Economic and Political Weekly, April 16-23, 1994.

30. Passenger and Goods Tax for Delhi: Pros and Cons (co-author), Report submitted to the Government of National Capital Territory of Delhi, NIPFP, February 1995.

31. "Economic Reforms, Industrial Growth and Development at the State Level", Centre for New Perspectives, New Delhi, April 1995.

32. "Intergovernmental Transfers and Equalisation in India" (co- author), in Christine Fletcher (ed.)(1996), Equity and Development Across Nations, Allen and Unwin, St. Leonards, Australia.

33. Fiscal Federalism in India: Theory and Practice (co-author), Report submitted to the Conference Board of Canada, NIPFP, May 1995. Revised version published by MacMillan India, New Delhi as a monograph with the same title in 1997.

34. "Fiscal Federalism in Canada and India: A Comparative Analysis", Technical Paper Series, publication No. 2, Canada-India Institutional Linkage Programme, Conference Board of Canada, Ottawa, October 1995.

35. "Public Finance and Economic Development; Lessons from India" (co-author), Asia-Pacific Development Journal, June 1995.

36. "Uneven Growth of Government Expenditure in India: An Analysis of the Trends Between 1974-75 and 1990- 91" (co- author), Journal of Indian School of Political Economy, June 1995.

37. "Public Expenditure Policy and Management in India: A Consideration of the Issues" (co-author), Working Paper No. 8, NIPFP, June 1996.

38. "Tax Revenues of States: Projections upto 2001-2002", Background paper for the Working Group on States' Resources, Planning Commission, New Delhi, May 1996.

39. "Expenditure Management: A Note on Policy", background paper prepared for the Sub-Group on Expenditure Management, Budget Formulation and Implementation, Department of Expenditure, Ministry of Finance, New Delhi.

40. "Revenue Receipts of Orissa", paper prepared for the World Bank, June 1996.

41. "Government Expenditure in Uttar Pradesh", a paper prepared for the Committee on Resource Mobilisation and Tax Reform, Government of Uttar Pradesh, July 1996.

42. “Tax Revenues in Karnataka”, paper prepared for the World Bank, January 1997.

43. Government Subsidies in India (co-author), NIPFP, New Delhi, 1997.

44. Tax Administration at the State Level: Profession Tax, Report prepared for UNDP, NIPFP, September 1997.

45. "Excise Policy in Indian States: A Note", presented in the National Workshop on Alcohol Policy: Health Perspectives, held at the All India Institute of Medical Sciences, New Delhi, September 25-26, 1997.

46. Fiscal Trends in Maharashtra (co-author), Report Submitted to IDFC, NIPFP, July 1998.

47. Fiscal Federalism in Ethiopia , Report submitted to the World Bank, August 1998.

48. State Fiscal Studies: Haryana (co-author), Report submitted to the World Bank, August 1998. Published by NIPFP in the year 2000.

49. Tax Administration at the State Level: Motor Vehicle Tax, Report prepared for UNDP, NIPFP, December 1998.

50. “Relative Tax Effort by Indian States”, in Biswajeet Chatterjee and Harendranath Sur (ed.s), Regional Dimensions of the Indian Economy, Allied Publishers, Calcutta, 1998.

51. “Structural Problems and The Looming Crisis”, Indian Economy: Today and Tomorrow, A special Supplement of the Observer group of publications, January 1999.

52. “Issues Before the Eleventh Finance Commission” (co-authored), theme paper presented in the Seminar on Issues Before the Eleventh Finance Commission (organised jointly by the Finance Commission and National Institute of Public Finance and Policy), 5-6 January, 1999, New Delhi. Later published in the volume Fiscal Federalism in India: Contemporary Challenges, edited by D.K. Srivastava (2000), NIPFP, New Delhi.

53. “Tax Proposals: Partial Rationalisation”, Chartered Accountant, March 1999.

54. Reform of Stamp Duty Administration in Orissa, Report submitted to the Government of Orissa, NIPFP, July 1999.

55. “Intergovernmental Grants in Sri Lanka” (co-author), Draft Report submitted to UNDP, NIPFP, New Delhi, September 1999. Final Report Submitted in December 2001.

56. State Surcharge Scheme in the Petroleum Sector (co-author), Submitted to the Ministry of Petroleum, October 1999 (Interim Report) and August 2000 (Final Report).

57. “Reforming State Finances and Intergovernmental Fiscal Relations in India”, Paper prepared for and submitted to Asian Development Bank, December 1999. 58. Reform of Sales Tax in Orissa (Interim Report)(co-author), Submitted to Government of Orissa, NIPFP, March 2000.

59. Tax Revenue Forecasts of Central, State and Local Governments in India 2001-2005 (co-author), Report Submitted to the Eleventh Finance Commission, NIPFP, March 2000.

60. Reform Programme for Rajasthan (co-author), Report Submitted to Government of Rajasthan, NIPFP, November 2000.

61. “Fiscal Discipline at the State Level: Perverse Incentives and Paths to Reform” (co-author), downloadable from www.fiscalconf.org, May 2001. Published with the same title in Edgardo M. Favaro and Ashok K. Lahiri (eds.)(2004), Fiscal Policies and Sustainable Growth in India, Oxford University Press, Delhi.

62. "Liberalisation: Apprehensions and Precautions", in V.S. Jafa (ed.) Liberalisation in India: The Road Ahead, pp. 45-55, New Century Publications, Delhi, 2001.

63. Royalty on Crude Oil in India (co-author), Report submitted to the Ministry of Petroleum and Natural Gas, , NIPFP, October 2001.

64. "Parliamentary Control of Public Expenditure" (co-author), Paper presented in a seminar on 50 Years of Indian Parliament, New Delhi, March 2002.

65. Sustainability of Kerala Government Finances (co-author), Consultancy Report Submitted to PDP Australia/ Asian Development Bank, June 2002.

66. "Indian Fiscal Policy", Paper presented in the China-India Roundtable of Research Institutions, June 2002, Hong Kong.

67. "Improving Sub-national Fiscal Responsibility in the Federal Context of India", in India Infrastructure Report 2003: Public Expenditure Allocation and Accountability, pp. 85-91, published for the 3iNetwork by Oxford University Press, New Delhi, 2003.

68. "Finances of Governments and their Capacity to Spend", in India Infrastructure Report 2003: Public Expenditure Allocation and Accountability, pp. 140-50, published for the 3iNetwork by Oxford University Press, New Delhi, 2003.

69. Public Expenditure for the Poor in Andhra Pradesh (co-author), Report submitted to DFID India, NIPFP, 2004.

70. "The Use of Socio-Economic Criteria for Intergovernmental Transfers: The case of India (co-author)" (2004), working paper #10, National Institute of Public Finance and Policy, New Delhi; also published in Economic and Political Weekly, June 26-July 2, 2004, pp. 2748-2755.

71. Subsidies of the Government of India (co-author), Report Submitted to the Ministry of Finance, Government of India, NIPFP, December, 2004. [The Ministry of Finance brought out a discussion paper based on this report.]

72. Chhattisgarh: Macroeconomics and Public Expenditure Management, (January 2005) consultancy report submitted to Ace Global Ltd., New Delhi, meant for incorporation into a broader report for the European Commission, the eventual sponsors.

73. “State Fiscal Reforms: An Agenda” (April 2005), Paper commissioned by NIPFP under the ADB initiated programme of Policy Research Networking to Strengthen Policy Reforms. (Accessible at http://www.adb.org/Documents/Reports/Consultant/TAR-IND- 4066/GovtBudget/sen.pdf )

74. “Tax Revenues in Orissa: An Update” (mimeo.), paper submitted to the World Bank, July 2005

75. Performance Indicators for Selected Departments in Chhattisgarh (Expert Policy Advice to Government of Chhattisgarh, Final Report: Part II), submitted to Government of Chhattisgarh, NIPFP, March 2006.

76. Analysis of Various Imposts on Petroleum Crude and Natural Gas in India (September 2006) (co-authored). Research report submitted to Ministry of Petroleum and Natural Gas, Government of India, NIPFP.

77. “Subsidies in the Federal Budget” (2006), in Stanley Wolpert (Editor-in-chief), Encyclopedia of India, Vol.4, New York: Thomson Gale

78. Report of the Third Punjab Finance Commission (2006) (co- authored), submitted to the Government of Punjab.

79. “How Public Planning and Finance Work in India”(March 2007), Federations, Vol.6, No.1, pp 21-22

80. “Orissa’s Tax Performance in Recent Years: A Structural Break?”, paper submitted to the World Bank, April 2007.

81. “Performance Measurement in Social Sectors”, Margin: The Journal of Applied Economic Research, July-September 2007, Vol. I No. 3, pp 299-319. 82. “Reprioritization of Public Expenditure for Human Development” (co-authored), (2007), Working Paper #2 of ‘Financing Human Development’ Series, National Institute of Public Finance and Policy, New Delhi.

83. Tackling Poverty Constraint on Human Development: Financing Strategies in Madhya Pradesh, (co-author), 2007, National Institute of Public Finance and Policy, New Delhi.

84. Strengthening Fiscal Decentralization in Sri Lanka (2007) (co- author), Report submitted to Government of Sri Lanka, National Institute of Public Finance and Policy, New Delhi

85. Financing Human Development in Tamilnadu: Consolidating and Building Upon Achievements (co-author) (2008), National Institute of Public Finance and Policy, New Delhi.

86. “Public Expenditure Management in Mizoram with Special Reference to Education and Health” (July 2008), submitted to Asian Development Bank, Manila.

87. Fiscal Reforms, Persistent Poverty and Human Development: The Case of Orissa (co-author) (2008), National Institute of Public Finance and Policy, New Delhi.

88. “Issues before the Thirteenth Finance Commission” (co-author) (2008), Economic and Political Weekly, September 6, pp. 41-53.

89. Fiscal Performance of States in the Context of the Eleventh Five- year Plan (co-author) (2009), Report submitted to the Planning Commission, National Institute of Public Finance and Policy, New Delhi.

90. Dealing with Fiscal Constraints on Public Financing of Human Development in West Bengal (2009) (co-author), National Institute of Public Finance and Policy, New Delhi.

91. Rajasthan: Fostering Economic and Human Development Concurrently (2010) (co-author), National Institute of Public Finance and Policy, New Delhi

92. Resources for Sustaining Human Development in Himachal Pradesh (2010) (co-author), National Institute of Public Finance and Policy, New Delhi

93. Rapid Transition of a Young State to Maturity: Resources for Human Development in Chhattisgarh (2010) (co-author), National Institute of Public Finance and Policy, New Delhi

94. Matching Human Development Across Maharashtra with Its Economic Development (2010) (co-author), National Institute of Public Finance and Policy, New Delhi

95. “Public Finance” (2010), Draft chapter for Economic Survey 2010-11 (of Orissa), submitted to the Planning Department, Government of Orissa.

96. “Horizontal Imbalance in Indian Federation” (2011), in Praveen Jha (ed.) Progressive Fiscal Policy in India, Sage: New Delhi.

97. “State Finances in Rajasthan”, draft chapter on ‘State Finances’ in the Mid-term Appraisal of the 11th Five Year Plan, Planning Department, Government of Rajasthan, Jaipur.

98. “Federalism and Fiscal Reforms in India” (2011) (co-author), Working Paper, National Institute of Public Finance and Policy, New Delhi; revised version forthcoming in Federalism and Reforms (edited by Stephen Howes and M Govinda Rao), Oxford University Press, New Delhi.

99. Report of the Expert Committee on Revenue Enhancement Measures (2011) (Co-author), Finance Department, Government of Orissa, Bhubaneswar.

100. Improving Effectiveness and Utilisation of Funds for Selected Schemes through suitable changes in Timing and Pattern of Releases by the Centre (2011) (co-author), Research Report submitted to the Planning Commission, National Institute of Public Finance and Policy, New Delhi

101. “Plan Financing: Odisha and India” (2012)), in Identifying Suitable Strategies for Development Sectors in Twelfth Five Year Plan, Odisha, Odisha Budget and Accountability Center, CYSD, Bhubaneswar.

102. “Recent Developments in Kerala State Finances” (2012), Working Paper 449, Centre for Development Studies, Thiruvananthapuram, Kerala.

103. “State Finances in West Bengal: Recent Developments” (forthcoming), Economic and Political Weekly.

104. “Fiscal Federalism in Operation: Case of India”, paper presented at a conference on Federalism in India in August, 2012 at Centre for Community Development, Vadodara; forthcoming in the conference volume edited by Lancy Lobo to be published by CCD.

L. Ongoing Work: 1. Assistance to Government of Meghalaya in preparing their 12th Five Year Plan.

2. “Impact of Budgetary Adjustments in Search of Fiscal Balance: Case study of Odisha”, a paper for a forthcoming book on Odisha Economy edited by Pulin Nayak, Santosh Panda and Prasanta Pattanaik. [Draft paper submitted]

3. “Recent Trends in Fiscal Imbalance and Indebtedness of Indian States”, paper for an edited book on fiscal federalism in honour of Shri BPR Vithal, to be published by CESS, Hyderabad.

M. Other Related Work: a. In charge of the State Finances Unit, NIPFP. b. Have been responsible for building up PFIS (Public Finance Information System), an electronic data bank at NIPFP on budgetary data in different modules. I am also looking after updation of the same. c. Have assisted the Study Group on Corporate Taxation, Ministry of Finance in 1984. d. Have worked as the Secretary of the State Finance Ministers' Committee on Sales Tax Reform in 1995. Was Member of Working Group on States' Resources set up by the Planning Commission in 1996-97 and of the Sub-group on Expenditure Management, Ministry of Finance, Government of India in 1996-97. Have also been Member of the Committee for Monitoring Implementation of MOUs between State governments (1998-1999) and the Ministry of Finance on Fiscal Reforms and the Committee to Examine State Surcharge Scheme for Petroleum Products (2000-01), Ministry of Petroleum, Government of India. e. Have worked as a Referee for M. Phil and Ph.D. dissertations, Indian academic journals, reputed publishers, and in the publication grant scheme of the Indian Council of Social Science Research. f. Have contributed written material for Post-graduate course in Economics of the Kota Open University, Rajasthan and audio-visual material for the same of National Open University (IGNOU), New Delhi. Currently coordinating a joint IGNOU-NIPFP M. Phil and Ph. D. programme. Have also been question-setter for Post- Graduate examinations in two universities/ autonomous colleges. g. Have taken a number of sessions on various topics in fiscal federalism, government expenditure and taxation to participants of various training programmes within the Institute as well as in other institutions in Delhi and elsewhere. h. Have attended a Training-of-Trainers programme on Management of Government Expenditure at the ADB Institute, Tokyo in August, 2001. Have also attended a Workshop on Public Financial Management: Performance Measurement Framework organized by the World Bank in New Delhi on December 11-12, 2007. i. Organised several seminars/workshops/conferences/training programmes for the present employers. Have also organised a series of training programmes for government officials during 1993- 2000 on Centre-State Financial Relations. Have organised and otherwise contributed to training programmes for UNDP officials from various countries and DFID India officials too. j. Was Member, Finance and Taxation Sub-Committee, Confederation of Indian Industries (CII), Northern Region (2001-2003). k. Was Member of the Advisory Committee on State Fiscal Reforms (2001-2004), Ministry of Finance, Government of India. Also member of Consultative Group on Financial Resources, Planning Commission, Government of India (2004-05). More recently (2007 onwards), have been Member of Monitoring Committee on Debt Consolidation and Relief Facility, Ministry of Finance, Government of India; Convener of the Standing Committee of State Secretaries of Stamps and Registration, Ministry of Finance, Government of India; Member of Task Force - 2 of the Commission on Centre-State Relations set up by the Government of India; and also Member of the Working Group on State Finance Commissions set up by the 13th Finance Commission of India. l. Was Expert Member of the Third Punjab State Finance Commission (2005-06); Member of the Expert Committee on Augmentation of Resources, Government of Orissa (2010-11); Member of Study Group on Mineral Taxation and Policy, Government of Orissa (2011-12). Also, led a team to prepare the draft 12th Five Year Plan of Sikkim (2012). m. Coordinated a programme of Capacity Building for State Level Budgetary Analysis, funded by the World Bank (India); this involved sponsoring and guiding academic papers on finances of individual States in India and holding a series of workshops for media persons to improve reporting on State budgets and budgetary policy. n. Have taken part in live discussion programmes on fiscal issues in radio and television; contribute occasionally to the popular print media (e.g., newspapers). N. Language Skills:

English: Speaking, reading and writing – excellent. Bengali: Speaking, reading and writing – excellent Hindi: Speaking, reading and writing – excellent Oriya: Speaking, reading and writing – excellent Urdu: Only speaking (Fair) Marathi: Reading (excellent), Speaking (Fair), writing (minimal)

O. Administrative/ Other: a. Chairman of the Library Committee, responsible for development of the Library and framing of policies governing all aspects of it, at the NIPFP. b. Chairman of the Tender Committee, responsible for almost all major purchases of NIPFP, for several years.

Have shouldered other administrative responsibilities as and when required.

P. Referees:

1. Dr. V. S. Chitre, Indian School of Political Economy, Pune 411004, India. 2. Dr. M. Govinda Rao, Director, National Institute of Public Finance and Policy, New Delhi 110 067. 3. Dr. , Executive Director, Asian Development Bank, 6 ADB Avenue, Mandaluyong City, 1550 Metro Manila, Philippines.