Gagan Mehta - Academia.edu (original) (raw)
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Papers by Gagan Mehta
International Journal of Farm Sciences
International Journal of Farm Sciences
Agro economist : an international journal, Dec 2, 2023
International Journal of Farm Sciences
Livelihood is a multifarious concept referring to what people do to manage revenue for living wit... more Livelihood is a multifarious concept referring to what people do to manage revenue for living with the assets at their disposal and what they achieve by doing it in a particular context. In the past decades, livelihood diversification has received much attention from researchers and policy makers with high hopes that promoting it can offer a pathway for poverty reduction and economic growth. Therefore, an attempt has been made in this paper to identify the determinants of livelihood diversification of the tribal people using primary data collected based on multistage random sampling from 120 households of Kinnaur, one of the remote districts of Himachal Pradesh. The Simpson livelihood diversification index was found higher for salaried group as well as Agriculture+ Services group. Out of the 9 determinants of diversification of livelihoods identified, level of education, access to irrigation, membership and training have positive and significant effect on livelihood diversification activities. However, land-man ratio has negative and significant correlation with livelihood diversification sources. Therefore, the findings of this study implies that development policies in the region should consider education, skill generation, membership of formal organization and better irrigation facilities as the key areas for the better development and diversification of tribal households.
Off-payroll workers, including personal service companies (PSCs) engaged by the public sector hav... more Off-payroll workers, including personal service companies (PSCs) engaged by the public sector have to give 'assurance' of their tax position following rule changes in 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance by these companies. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector.
International Journal of Farm Sciences
International Journal of Farm Sciences
Agro economist : an international journal, Dec 2, 2023
International Journal of Farm Sciences
Livelihood is a multifarious concept referring to what people do to manage revenue for living wit... more Livelihood is a multifarious concept referring to what people do to manage revenue for living with the assets at their disposal and what they achieve by doing it in a particular context. In the past decades, livelihood diversification has received much attention from researchers and policy makers with high hopes that promoting it can offer a pathway for poverty reduction and economic growth. Therefore, an attempt has been made in this paper to identify the determinants of livelihood diversification of the tribal people using primary data collected based on multistage random sampling from 120 households of Kinnaur, one of the remote districts of Himachal Pradesh. The Simpson livelihood diversification index was found higher for salaried group as well as Agriculture+ Services group. Out of the 9 determinants of diversification of livelihoods identified, level of education, access to irrigation, membership and training have positive and significant effect on livelihood diversification activities. However, land-man ratio has negative and significant correlation with livelihood diversification sources. Therefore, the findings of this study implies that development policies in the region should consider education, skill generation, membership of formal organization and better irrigation facilities as the key areas for the better development and diversification of tribal households.
Off-payroll workers, including personal service companies (PSCs) engaged by the public sector hav... more Off-payroll workers, including personal service companies (PSCs) engaged by the public sector have to give 'assurance' of their tax position following rule changes in 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance by these companies. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector.