Anirudha Barik Centre for Economic Studies and Planning, Jawaharlal Nehru University, New Delhi   Centre of Excellence in Fiscal Policy and Taxation Xavier University Xavier Square Bhubaneshwar, Odisha 751013 India   anirudhacespian@gmail.com             JEL Areas: E0 : Macroeconomics and Monetary Economics: General H6 : National Budget, Deficit, and Debt: General