Impact of Tax Rebate on Land Registration to Women’s Empowerment in Nepal
Raja Ram CHHATKULI, Nepal, Everlyne NAIRESIAE, Kenya, Shirstee Singh SHRESTHA, Janak Raj JOSHI and Habendra DEV, Nepal
Access to, ownership and control over land and other forms of property is considered one of the means to achieve gender equality and empower women and girls; and achieving sustainable development. In Nepal, the 2011 census indicated that only 19.71% women had some ownership over land or property. The roadmap for Sustainable Development Goals in Nepal proposes to increase this figure to 40% by the year 2030. Nepal has implemented several incentives to improve the women’s ownership of land and property important among them is tax rebate on land registration in the name of women and joint ownership among spouses as well. This study is undertaken to assess the impacts of these policy reforms in empowering women through land rights. Though the Government started providing symbolic tax rebate on women’s land registration since 2006 by 20% and gradually increasing this from 25% to 50% by 2019 depending upon different criteria, statistics from secondary sources for the last few years as available are analyzed to provide more gender nuances. Major indicators for social empowerment of women are the reduction/elimination of cases of domestic violence and violence against women and girls. Regarding economic independence, different indictors like women’s access to formal employment has also been analyzed. The study is primarily based on analysis of data from secondary sources and literature studies including government land adminsitration and tax records. The study shows increasing trend in the percentage of land transfer and registration in women’s anme and huge amount in tax rebate for the purpose; affirming available statistics that shows an increase in land ownership among women from 19.71% in 2011 to 26% in 2015; and the potential of Nepal to meet its tageted of 40% by 2030 as one of the Sustainable Development Goal (SDG) indicators.. However, it was indicated that the major motive behind women’s land registration was to escape from higher taxation in most of the cases, but this initiation has at least motivated families to register land in women’s name. Findings show that in general women’s access to statutory land ownership has increased signficantly. However, most women still do not have full control over the land and property they ‘own’ as a result of power relations at household level with their spouses or extended family members. Despite challenges associated with lack of ’full control over their owned land’, the study finds and increased sense of tenure security among women; which in turn enhanced their social status and reducing domestic violence. It was evident that there is increasing women’s agriculture productivity, improving confidence level to participate in household decision making, access to education and formal employment, access to civil and political affairs, greater mobility and social independence among other benefits. Statistical and perceptual analysis of this study show that there is a positive correlation between tax rebate on land registration, increased women’s ownership, and their social and economic empowerment. The study provides evidence in support of the policy interventions undertaken to enhance women’s empowerment through increased women’s access to land and property in Nepal and may be applicable in other locations/countries of similar land regimes, cultural and legal characteristis. Despite these findings, further studies are recommended.
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