Danish Sheikh & Raadhika Gupta*
Volume 4 Issue 2 (2011)
A close look at tax systems demonstrates how fiscal policies affect pat- terns of marriage, childbearing, work and education. Coupled with social norms and biases, the fiscal system can be seen to exercise coercive force, entrenching social life patterns in an endless feedback loop. The liberal feminist perspective throws light on how, amongst other factors, a regressive taxation system, many of the special tax deductions, and even tax benefits for savings, benefit women less than men. We examine how the seemingly gender-neutral provisions of Indian taxation law fulfil the aims of substantive equality, and to what extent they further the existing stereotypes favouring one-breadwinner families.