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

In India, state and city governments are making a simultaneous push to increase revenues throughproperty-related taxes and to offer tax incentives to female property owners. This dual policy approach creates anopportunity to study the impact of gender-based tax incentives on property ownership patterns and taxcompliance. This paper investigates linkages between gender-based discounts on taxes related to property (stampduties and property taxes), female property ownership, and revenues from taxes related to property. The methodologydesigned for this paper deploys researchers to collect insights through focus group discussions with male andfemale property owners and taxpayers and to conduct one-to-one interviews with government officials in state andurban local body revenue and land administration departments. The study’s most important finding is thatincentives 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 agreater role for females in the control and management of the property. Other factors — such as concessions in loanterms 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.