Since gender bias in social institutions may affect total factor productivity, labour force, human and physical capital accumulation,3 equations 2-5 measure indirect effects that discriminatory social institutions have on income. Combining the growth accounting framework (equation 1) with the equations of the indirect effect of gender-based discrimination in social institutions on income (equations 2-5) yields an equation for income as a function of the SIGI (equation 6). Hence, equation 6 is a reduced form regression that omits total factor productivity, labour force, human and physical capital accumulation.