This presentation argues the case for gender and equity analysis of budgets to look at how much is allocated for women and marginalised groups, as well as the gender and equity implications of the broader development paradigm, taxation policies, method of generating funds (plan vs non plan) and fund channeling mechanisms. It argues that the Indian budget 2015 is gender and equity blind in many ways, and few ways gender/equity specific. There are no gender transformative elemnts

1. Gender and equity implications
of 2015 budget
Presentation at MIDS Seminar (20th March 2015) on
Indian Budget 2015
Researcher and Consultant
Gender, Equity and Development
Email: rk_km2000@yahoo.com

2. Objectives
Framework
Analysis
Ways forward

3. What is not a gender sensitive budget
analysis?
• Ignoring the gendered implications of the paradigm of development
promoted on women and men
• Focusing only on expenditure
• Not just seeing how much is allocated to women’s schemes
• 50% of tax revenues by women, 50% by men
• 50% of resources under each budget line goes to women
• Viewing apparently neutral terms like taxes, insurance and pensions as
having same implications for women and men
(Adapted Elson, 2011)

4. What kind of budget can be
considered gender-sensitive?
Contributes to a Caring, Equitable and
Sustainable Economy
Adapted from Ruth Pearson, n.d
UK Women’s Budget Group Management Committee member

5. What is gender-sensitive budget
analysis?
• Analysis of gendered implications of paradigm of development
• Analysis of implications of taxation, fund flow, pension and
insurance policies etc on different groups of women and men
• Analysis of whether the budget promotes gender/social equity
within all sectors
• Analysis of whether gender/social equity objectives are protected
even if budgets are being reduced
• Analysis of whether budget is adequate to back gender-specific and
transformative legislation, policies and plans.
(Adapted :Elson, 2011, AIDWA, 2015, Mishra et al, 2013, Patel, 2015)

6. Gendered implications of neo-liberal
paradigm
Fr rolling back
the state
Well being-
Workload
Fr opening up
of markets
Care provisions
entry weak
Men as norm
Women in lower
rungs, gender gap
in earnings
Ltd asset base
Right wing
Ideology
Matritva
Beti
Not economic
political role of
women
LBT

7. Gender and social implications of
taxation policies Budget 2015
• Benefits wealthy
• Upper-caste/class men
• Shrinking of redistributive funds
Scrapping of wealth tax
• Benefits corporates
• Benefits dominant community men as share holders
• Shrinking of redistributive funds
Reduction of corporate tax
• Raising funds for poor, including for poor
marginalised women and men difficult
• Prices of some of the essential commodities to rise
Shrinking of income tax base and increase
in indirect tax; more deductions
• Benefits corporates
• Dominant community men as share holders
• Shrinking of redistributive funds
Defer anti-avoidance rules
Adapted: Centre for Budget and Governance Accountability, 2015

8. Implications of more non plan
expenditure
Plan
expenditure -
Non Plan
expenditure +
Social
services
budget
could
reduce
with
implicati
ons for
marg.
women

9. Gendered implications of fund transfer
and financing policies
• Decentralisation of funds to state– will hierarchical
attitudes affect implementation? Some not able to
spend?
• Centre reducing support for revenue expenditure for
a number of plan schemes
• Hence, the total resource envelope for social sectors
in the country could witness a decline in 2015-16 -
will affect marginalised women more than men

10. Gender-implications of other
proposals
Pension
Insurance
Start up
businesses-
/PAN/job creation
Gold
monetization?
Direct transfers?
Education loan?
Power plant?
Roof/livelihood
MGNREGA
Drop?
No
land?

11. Budget to gender intensified
components
MWCD-
More for -C
SC/ST. DWS
WR/H/PR/RD/Ag/SME.
AH
Care other than ICDS-
Mid day meal-
Urban housing?
Paid work
Political participation
MGNREGA=
Anemia
Finance, police UD.
law

12. Within ’Gender’ budget what has
reduced?
Shelter homes
Schemes for single women
One stop crisis center/help line/PWDVA/Restorative
Hostel for working women
ICDS. ICPS Sabla
Middle and Higher education
MGNREGA
Strengthening PRI
GB as % of
total budget
0.94% and as
% of GDP
0.012% both
GDP
IAY,
Mater.
Nirbha,
Beti
Bachao
+++

13. Towards a gender and socially
equitable budget
• Budget in keeping with constitution and legal
guarantees on gender and social equity
• Redistributive taxation
• Deductions for labour elastic growth,
unskilled, semi skilled, marginalised women
• Insurance and pension schemes which take
into account gender issues.

14. Towards a gender and socially
equitable budget
• Budget for marginalised women’s gender specific and
transformative needs.
• Protect the existing gender specific/intensified schemes,
and strengthen them from gender and social equity
• Budget for housing, land rights, social protection and care
• Budget for working with men and boys on gender and
social equality; and privileged women on social equality
• Budget for protecting the well being and rights of LGBTs
• See women as social, economic and political agents, and
not just mothers and future mothers.

15. To sum up
Who cares?
Whose
development
Whose deficit
Whose
growth