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<p>This study examines whether gender-based property tax concessions in India can improve women's residential property ownership while remaining fiscally sustainable for Urban Local Bodies. Despite legal reforms, women remain underrepresented as property owners due to socio-cultural norms and institutional barriers. Using mixed methods, the study combines municipal tax data with surveys of women property owners and officials from Indian states with different policy contexts. Analysis shows gender-targeted incentives correlate with higher women's property registration, particularly where stamp duty rebates and tax concessions are combined. However, regional outcomes vary significantly. States with higher administrative capacity maintain revenue while increasing ownership, while others face fiscal strain. Qualitative evidence indicates formal ownership may not translate to economic autonomy due to inheritance practices and patriarchal control. The study concludes that property tax incentives can promote women's asset ownership, but long-term effectiveness depends on institutional capacity, legal reforms, and sustainable revenue strategies. By evaluating ownership and municipal finance outcomes, the paper provides evidence for equitable gender-responsive property tax design in India.</p>

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Evaluating the Long-Term Impact of Gender-Based Property Tax Discounts on Female Economic Empowerment and Municipal Revenue

  • 期刊论文

  • 发表日期：

    2026年4月4日

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  • Priyanka Anand,
  • Pradyut Anand

摘要

This study examines whether gender-based property tax concessions in India can improve women's residential property ownership while remaining fiscally sustainable for Urban Local Bodies. Despite legal reforms, women remain underrepresented as property owners due to socio-cultural norms and institutional barriers. Using mixed methods, the study combines municipal tax data with surveys of women property owners and officials from Indian states with different policy contexts. Analysis shows gender-targeted incentives correlate with higher women's property registration, particularly where stamp duty rebates and tax concessions are combined. However, regional outcomes vary significantly. States with higher administrative capacity maintain revenue while increasing ownership, while others face fiscal strain. Qualitative evidence indicates formal ownership may not translate to economic autonomy due to inheritance practices and patriarchal control. The study concludes that property tax incentives can promote women's asset ownership, but long-term effectiveness depends on institutional capacity, legal reforms, and sustainable revenue strategies. By evaluating ownership and municipal finance outcomes, the paper provides evidence for equitable gender-responsive property tax design in India.