Page 148 - GHES-3-3

Global Health Economics and
Sustainability
A comparative analysis

Table 2. Fiscal marksmanship for India and selected states
States Pre‑COVID‑19 COVID‑19
*AE/BE Theil’s Theil’s Stat Theil’s Stat *AE/BE Theil’s Theil’s Stat Theil’s Stat
Stat Total Capital Revenue Stat Total Capital Revenue
Expenditure Expenditure Expenditure Expenditure Expenditure Expenditure
India 1.04 0.04 0.02 0.01 1.03 0.02 0.35 0.00
Andhra Pradesh 0.87 0.02 0.23 0.02 0.92 0.05 0.66 0.10
Arunachal 1.75 0.03 0.73 0.51 0.99 0.05 0.37 0.03
Pradesh
Assam 0.88 0.07 0.08 0.02 1.07 0.09 0.12 0.00
Bihar 0.92 0.04 0.02 0.01 1.10 0.05 0.34 0.05
Chhattisgarh 0.82 0.06 0.11 0.03 1.12 0.07 0.17 0.03
Delhi 0.18 0.91 0.39 0.04 0.96 0.04 0.32 0.04
Goa 0.96 0.02 0.14 0.04 0.81 0.12 0.22 0.03
Gujarat 1 0.03 0.00 0.00 1.07 0.04 0.08 0.01
Haryana 0.84 0.06 0.16 0.04 1.09 0.04 0.07 0.01
Himachal Pradesh 0.94 0.03 0.15 0.04 0.95 0.02 0.17 0.01
Jharkhand 0.89 0.03 0.04 0.02 0.98 0.03 0.24 0.02
Karnataka 1.05 0.05 0.02 0.02 1.08 0.06 0.24 0.01
Kerala 1.01 0.04 0.02 0.01 1.24 0.11 0.18 0.01
Madhya Pradesh 0.92 0.01 0.00 0.01 0.97 0.05 0.07 0.01
Maharashtra 1 0.04 0.04 0.00 1.04 0.03 0.27 0.01
Meghalaya 1.04 0.14 0.01 0.00 1.19 0.09 0.33 0.00
Mizoram 1.24 0.11 0.22 0.05 1.01 0.00 0.81 0.03
Nagaland 0.92 0.02 0.25 0.04 0.76 0.14 0.56 0.05
Odisha 0.90 0.02 0.03 0.02 1.12 0.08 0.22 0.03
Punjab 0.81 0.04 0.45 0.03 1.02 0.01 0.55 0.03
Rajasthan 0.97 0.02 0.20 0.03 0.92 0.07 0.28 0.01
Sikkim 1.31 0.16 0.05 0.10 1.27 0.12 0.47 0.01
Tamil Nadu 1.07 0.06 0.05 0.00 1.08 0.05 0.65 0.01
Telangana 0.77 0.10 0.01 0.01 1.08 0.07 0.08 0.00
Tripura 0.99 0.12 0.04 0.03 1.10 0.05 0.35 0.02
Uttar Pradesh 0.86 0.05 0.00 0.00 1.04 0.03 0.13 0.01
Uttarakhand 0.83 0.14 0.05 0.01 0.88 0.07 0.12 0.01
West Bengal 1.12 0.06 0.01 0.01 1.22 0.10 0.24 0.02
Note: * AE/BE: Actual-to-budget estimated expenditure ratio figures are in INR crores.
Data source: Union and state budget documents.

states. Mizoram, Punjab, Himachal Pradesh, Jharkhand, In contrast, during the COVID-19 period, Telangana,
and Maharashtra were the best performers during the Meghalaya, and Assam performed best regarding revenue
pandemic. Nagaland, Goa, Sikkim, Kerala, and West expenditure.
Bengal performed the worst during the pandemic. In
contrast, Gujarat, Madhya Pradesh, and Uttar Pradesh The best-performing states were fiscally very disciplined,
outperformed other states regarding capital health and the worst performers found it challenging to forecast
expenditure-related fiscal marksmanship during the pre- health expenditure. Most states deviated from fiscal
COVID-19 and COVID-19 periods. Gujarat, Maharashtra, discipline in the capital component during COVID-19,
Meghalaya, Tamil Nadu, and Uttar Pradesh have the as depicted in Figures 3-5. Mizoram deviated the most
highest fiscal discipline in revenue and health expenditure. in capital expenditure, with the largest gap between the

Volume 3 Issue 3 (2025) 140 https://doi.org/10.36922/ghes.2920