Gender impacts of revenue collection in India / Nirmala Banerjee.

Format:

Book

Government document

Author/Creator:

Banerjee, Nirmala, 1936-

Contributor:

Commonwealth Secretariat.

Series:

Economic paper (Commonwealth Secretariat) ; 81.

Economic paper ; 81

Language:

English

Subjects (All):

Taxation--India.

Taxation.

Women--Government policy.

Women.

India.

Fiscal policy--India.

Fiscal policy.

Sex discrimination against women--India.

Sex discrimination against women.

Women--Government policy--India.

Women--India--Economic conditions.

Economic conditions.

Physical Description:

vii, 49 pages : illustrations ; 24 cm.

Place of Publication:

London : Commonwealth Secretariat, [2008]

Summary:

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:

1 Introduction 1

Objective, organisation and sources 1

2 The Structure of Governance 4

Different levels of government 4

Sources of revenue 7

Changes in revenue and expenditure patterns 7

State finances 9

Centre/state fiscal relations 12

Local finances 13

3 The Impacts of Recent Changes in Revenue-raising Practices 17

Reduction of trade taxes 17

The switch from sales tax to VAT at state level 24

User charges 30

4 Conclusion 36.

Notes:

Includes bibliographical references (pages 39-40).

ISBN:

9780850928877

0850928877

OCLC:

302063696