Publication: “Against failed states: the constitutional consequences of fiscal earmarking, underspending and remobilisation”

Drawing on the case of cesses in Indian tax history and practice, Deval Desai takes underspending not only as symptomatic of flaws in state administration, but also as constitutive of state forms. In his article, he argues that the underspending of earmarked funds, and their consequent pooling and remobilisation, produce a bifurcated state through its revenue arrangements.

Desai, Deval. “Against Failed States: The Constitutional Consequences of Fiscal Earmarking, Underspending and Remobilisation.” Legal Studies, 2026, 1–19.