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Gender Impacts of Revenue Collection in India

image of Gender Impacts of Revenue Collection in India

Studies on gendersensitive budgeting have concentrated on the expenditure side of government budgets. Through a case study from India, Nirmala Banerjee explores the other side of the budget – taxes and other means of raising revenue. By highlighting the relative effects of changes in taxation policy on men and on women this study will help to raise awareness of gender among those responsible for planning the tax system, in India and elsewhere.

English

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Foreword

The Commonwealth Secretariat has played a pioneering role in conceptualising genderresponsive budgeting (GRB) and initiated the development of relevant tools and methodo - logies. The promotion and implementation of GRB has been a key focus of the work of the Secretariat’s gender programme for a number of years. Since 2005, Commonwealth Finance Ministers have committed to promoting and implementing GRB, and their meetings have reviewed progress every two years. GRB has also been endorsed by Common - wealth Heads of Government Meetings, including in the 2007 Kampala Communiqué.

English

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