Gender Implications of Tax Policies
Given that women in our country confront a number of gender-based challenges, it is difficult to think of any domain of public policy that could be perceived as 'gender neutral'. In the discourse on gender responsive budgeting in India, a lot of attention has been paid over the last decade to expenditure policies of the government from the perspective of gender. However, the efforts to scrutinise the revenue generation policies from the perspective of gender have been limited. Hence, this paper attempts to assess gender implications of revenue generation policies in India.