| Abstrakt: |
This paper analyses the nature and magnitude of fiscal marksmanship or budget forecasting errors in Child Budget in India by a case study of Karnataka State. The implications of fiscal marksmanship are analysed for child development within the framework of Child Budget. Level of multidimensional child development is measured by 26 indicators, representing child education, health, nutrition, protection and participation and in the frameworks of child rights and UN-Sustainable Development Goals 2030. Main results show that Karnataka State’s good fiscal management is accompanied by a lack of fiscal marksmanship in Child Budget. Other things being equal, a perfect fiscal marksmanship implies a gain of about 0.3% point in composite index of child development. This implies that achievement of fiscal marksmanship has a positive effect on child development through Child Budget. Lessons from this case study are of general relevance and applicability at national level and for other states in India as well as for other countries which aim at child development through their Child Budget. |
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