Foreword

doi:10.1093/9780198930464.002.0005

Front Matter

Foreword

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https://doi.org/10.1093/9780198930464.002.0005

Pages

vii–viii

Published:

August 2024

Extract

The reforms introduced in 1991 and subsequently constitute an important landmark in the post-independent economic history of India. The measures introduced at that time focused on stabilization and structural reforms. The crisis that the country had to face was the result of excessive current account deficit and fiscal deficit. The reform of the fiscal system thus became an integral part of the reform process. Dr Raja Chelliah played a critical role in shaping the fiscal reform measures. As Chairman of the Tax Reforms Committee, he spelt out the road map to achieving an efficient tax system. The emphasis was on broadening tax bases by minimizing exemptions and concessions and levying lower and less differentiated rates. He also drew attention to the need for fiscal prudence and minimizing fiscal deficit. Thus, a whole new chapter of the fiscal system was written under Dr Chelliah’s guidance. It was only appropriate that he was honoured in 2007 with conferment of the Padma Vibhushan, the second highest civilian honour. Dr Chelliah’s contributions to the academic scene in India are also very significant. Not only did he teach in some of the most important universities, but he was also instrumental in the setting up of two important higher education institutions—the National Institute of Public Finance and Policy, and the Madras School of Economics, Chennai. The present book is a way of honouring Dr Chelliah on his centenary birth year—2022. Twenty-four eminent economists, most of whom had the privilege of working with and learning from Dr Chelliah, have contributed to this volume. I am sure that this book will be of great value to policymakers as well as to academics.

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