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Acknowledgments Balajee, A., Tomar, S., & Udupa, G. (2020). Fiscal situation of
India in the time of COVID-19. SSRN Electronic Journal.
None.
https://doi.org/10.2139/ssrn.3571103
Funding Chakraborty, L., & Choudhury, S. (2005). Fiscal marksmanship
None. of education expenditure in India: Analysing forecast errors
through a gender lens. Munich Personal RePEc Archive,
Conflict of interest Paper No 85406. Available from: https://mpra.ub.uni-
muenchen.de/id/eprint/85406 [Last accessed on 2023 Feb
Mihajlo Jakovljevic is the Founding-Chief-Editor of this 18].
journal, and while Himanshu Sekhar Rout is an Editorial
Board Member of this journal. Both the authors are Chakraborty, L., & Sinha, D. (2018). Has fiscal rules changed the
fiscal behaviour of union government in India? Anatomy of
Guest Editor of this special issue but were not in any budgetary forecast errors in India. International Journal of
way involved in the editorial and peer-review process Financial Research, 9(3):75-85.
conducted for this paper, directly or indirectly. Separately,
other authors declared that they have no known competing https://doi.org/10.5430/ijfr.v9n3p75
financial interests or personal relationships that could have Chakraborty, L., Chakraborty, P., & Shrestha, R. (2019). Budget
influenced the work reported in this paper. Credibility of Subnational Governments: Analyzing the Fiscal
Forecasting Errors of 28 States in India. Munich Personal
Author contributions RePEc: Paper No. 95921. Available from: https://mpra.
ub.uni-muenchen.de/95921
Conceptualization: All authors
Investigation: Pragyan Monalisa Sahoo, Himanshu Sekhar Chakraborty, L.P., & Shrestha, R. (2020). Budget credibility of
Rout subnational governments: Analysing the fiscal forecasting
Methodology: Pragyan Monalisa Sahoo errors of 28 States in India. Munich Personal RePEc Archive,
Paper No 95921.
Writing – original draft: Pragyan Monalisa Sahoo,
Himanshu Sekhar Rout https://doi.org/10.2139/ssrn.3661624
Writing – review & editing: Mihajlo Jakovljevic, Himanshu Cho, C.H., Jérôme, T., & Maurice, J. (2020). “Whatever it takes”:
Sekhar Rout First budgetary responses to the COVID-19 pandemic
in France. Journal of Public Budgeting, Accounting and
Ethics approval and consent to participate Financial Management, 33(1):12-23.
Not applicable. https://doi.org/10.1108/JPBAFM-07-2020-0126
Consent for publication Chowdhury, A.Z., & Jomo, K.S. (2020). Responding to the
COVID-19 pandemic in developing countries: Lessons
Not applicable. from selected countries of the global South. Development,
63:162-171.
Availability of data https://doi.org/10.1057%2Fs41301-020-00256-y
Secondary data for health expenditure are available at state Chudik, A., Mohaddes, K., & Raissi, M. (2021). COVID-19 fiscal
and central budget documents at www.indiabudget.gov.in support and its effectiveness. Economics Letters, 205:109939.
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https://doi.org/10.1016/j.econlet.2021.109939
Further disclosure Cylus, J., & Pearson, M. (2015). The crisis and its implications
Part of the findings has been presented in the 55 Annual for household financial security, government resources
th
and health expenditure. Economic crisis, health systems
Function of Orissa Economic Association.
and health in Europe. Impact and Implications for Policy.
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