1 Ritu Dewan Department of Economics University of Mumbai

 Inclusive Growth v/s Inclusive Development  Revenue & Fiscal Deficits  Tax : GDP Ratio (wealth; capital gains; financial transactions, etc)  Commodity Fetishism  Unit of analysis; motive for production  Patriarchy as Macroeconomic Construct 2

Joint Taxation: greater the difference between spouses’ incomes, higher her earned income is taxed; deterrent to participation in ‘gainful’ employment; fall in woman’s labour supply. Individual Taxation: economic gain of working is dependent upon her earnings & not her location in the patriarchal structure. 3

 France (1983): woman as independent tax-payer  Netherlands (1984): repeal of higher basic tax allowance given to married men  U.K. (1990); Ireland (1993): repeal of Compulsory Joint Tax filed only in husband’s name  South Africa (1995): single Income Tax rate irrespective of gender & marital status  Married Person  Unmarried Person  Married Woman  India: Hindu Undivided Family 4

Delhi: 6 % vs 4 % (1% discount for Joint Registration) Haryana: 6 % vs 4 % Madhya Pradesh: 8 % vs 6 % Uttar Pradesh: 5 % vs 4 % Punjab (urban) : 8 % vs 7 % 5

 Success only where Tax : GDP ratio is high, & where dependence on international trade is low  Inflationary  Anti Labour-intensive industries, as ratio of selling price is higher compared to capital- intensive; surplus labour economies  Impact on informal economy 6

 Commodity taxes alter relative prices of taxed & untaxed goods, and hence transform individual & household decisions about consumption, production & investment.  VAT esp has a greater anti-women & anti- poor impact, given the fact that these sections typically spend a larger proportion of their income on basic consumption goods; low earners therefore pay a higher average tax rate. 7

Gender biases in all consumption taxes manifest in 1. choice of commodities & services covered 2. consumption & maintenance patterns of men & women. Egs: a. VAT on processed wheat directly impacts women, the bias thus not being ‘implicit’. Women, as ‘carers’, now buy grains, and increase time spent on ‘unproductive’ activity. b. Reduced subsidies on cooking gas & kerosene directly affect health & time use pattern; women thus pay ‘hidden’ tax to the economy as a direct result of change in macroeconomic policies. 8

 Pension Policies  Regularisation of Medical Insurance  Child-Care exemptions  Female-headed Households 9

 “levels of subsidies required”; “pricing of public utilities”: cooking gas, water, sanitation  Subsidies v/s Exemptions  Conditionalities of transfer of resources to states: child sex ratio  WAI: Basis of devolution of funds (Well-being Attainment Index)  Political Federalism v/s Economic Federalism 10

1. ‘Work’: Paid & Unpaid (income-earning; income-saving; income augmenting) 2. ‘House’ work 3. ‘Fiscal-Work’: reduced subsidies & increased taxes 4. State schemes Financial & Fiscal Strategies as Gendered Equalisers 11

…….Thank you…… 12