Gender impacts of revenue collection in India
著者
書誌事項
Gender impacts of revenue collection in India
（Commonwealth economic papers, 81）
Commonwealth Secretariat, c2008
- : pbk
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注記
Includes bibliographical references (p. 39-40)
内容説明・目次
内容説明
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.
目次
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
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