Gender Impacts of Revenue Collection in India

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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.




At the 1995 Fourth World Conference on Women in Beijing, representatives from the developing world shared their growing impatience about the slow pace of improvements in gender relations. Even in countries that had long ratified the Convention on the Elimination of All Forms of Discrimination against Women, policy makers had failed to do enough towards fulfilling those promises. Therefore, it was necessary not only to demand more concrete commitments from governments but also to closely monitor each government’s actions on all fronts, starting with an analysis of its relative financial priorities and the administrative machinery that it sets up to fulfil those priorities.


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