Gender Impacts of Revenue Collection in India
Studies on gender-sensitive 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.
Contents
Foreword
Acronyms and abbreviations
1. Introduction
Objective, organisation and sources
2. The Structure of Governance
Different levels of government
Sources of revenue
Changes in revenue and expenditure patterns
State finances
Centre/state fiscal relations
Local finances
3. The Impacts of Recent Changes in Revenue-raising Practices
Reduction of trade taxes
The switch from sales tax to VAT at state level
User charges
4. Conclusion
References
Appendices
1. Revenue Receipts
2. Village Meetings
3. List of Experts Consulted
About the Author
About the contributor
Nirmala Banerjee (Author)
Nirmala Banerjee is an economist who trained at Bombay University and the London School of Economics. She is a former professor of economics at the Centre for Studies in Social Sciences, Calcutta.Browse subjects
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