Gender-Based Discounts on Taxes Related to Property: Role in Encouraging Female Ownership — A Case Study of Indian States and Cities

Rajul Awasthi, Katie Pyle, Namita Aggarwal and Parvina Sukhrobovna Rakhimova

No 10287, Policy Research Working Paper Series from The World Bank

Abstract: In India, state and city governments are making a simultaneous push to increase revenues through property-related taxes and to offer tax incentives to female property owners. This dual policy approach creates an opportunity to study the impact of gender-based tax incentives on property ownership patterns and tax compliance. This paper investigates linkages between gender-based discounts on taxes related to property (stamp duties and property taxes), female property ownership, and revenues from taxes related to property. The methodology designed for this paper deploys researchers to collect insights through focus group discussions with male and female property owners and taxpayers and to conduct one-to-one interviews with government officials in state and urban local body revenue and land administration departments. The study’s most important finding is that incentives related to property taxes and involving economically significant amounts, such as the stamp duty, encourage female property ownership. It is notable, however, that property ownership does not always translate into a greater role for females in the control and management of the property. Other factors — such as concessions in loan terms offered to females buying properties in their own names or through joint ownership, security of inheritance, and equal property ownership rights for females — can also positively contribute to encouraging female property ownership.

Date: 2023-01-25
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