xxiv       ndian     onom
         Securities transaction tax                17.9 19. SuStAINABILItY AND                 19.1–19.15
         Capital Gains tax                         17.9     CLIMAtE CHANGE:
         Minimum Alternate tax                    17.10     INDIA AND tHE WOrLD
         Investment Allowance                     17.10     Introduction                              19.2
         tax Expenditure                          17.11     Global Emissions                          19.3
         Collection rate                          17.12     Sustainable Development Goals (SDGs)      19.3
         14th finance Commission                  17.12     Paris Agreement (COP 21)                  19.4
         ffC recommendations                      17.13     Green finance                             19.5
         Concepts related to fC                   17.15     Climate finance                           19.7
         Legitimacy and taxation                  17.16     Sustainable Development and Climate       19.8
                                                            Change in the Indian Context
         Income and Consumption Anomaly           17.17
                                                            INDCs                                    19.10
         Looking Ahead                            17.18
                                                            India and Climate Change                 19.12
     18. PuBLIC fINANCE IN INDIA            18.1–18.31      future Outlook                           19.14
         Introduction                              18.2
                                                        20. HuMAN DEvELOPMENt                  20.1–20.21
         Budget                                    18.2
                                                            IN INDIA
         Deficit Financing                        18.10
                                                            Introduction                              20.2
         fiscal Policy                            18.13
                                                            HDr 2016                                  20.3
         Indian fiscal Situation: A Summary       18.15
                                                            Gender Issues                             20.3
         Limiting Government Expenditure          18.19
                                                            Poverty Estimates                         20.5
         fiscal Consolidation in India            18.20
                                                            Promoting Inclusive Growth                20.6
         Zero-Base Budgeting                      18.22
                                                            Demographics                              20.8
         Charged Expenditure                      18.24
                                                            Socio-Economic and Caste Census          20.10
         types of Budgets                         18.24
                                                            Educational Scenario                     20.10
         Cut Motion                               18.25
                                                            Employment Scenario                      20.11
         trilemmas                                18.25
                                                            Labour reforms                           20.14
         treasury Computerisation                 18.26
                                                            Child Labour                             20.15
         Direct Benefit Transfer                  18.27
                                                            Health Scenario                          20.16
         Expenditure Management Commission        18.28
                                                            Burden of Diseases                       20.16
         Need of Public Investment                18.28
                                                            Social Sector Expenditure                20.19
         Current fiscal Situation                 18.30
                                                            Policy Suggestions                       20.19