The Gendered Emotional Fiscal Regime (GEFR) extends the Triangular Emotional Fiscal System (TEFS) by introducing gender as a constitutive fiscal parameter embedded in the emotional fiscal system, rather than a demographic background variable. In this framework, gender is not treated as something that merely modifies outcomes after the fact. It shapes the system from entry, affecting how emotional obligations are assigned, priced, and enforced from the outset. The paper argues that gender functions as an institutional pricing mechanism that predetermines baseline emotional obligations upon entering the system. Within this structure, female-line descendants tend to carry structurally higher Default Responsibilities and lower Ming-Li (gain) Currency effectiveness. This configuration generates heavier Net Responsibility Undertaking and higher Enforceability across relational contexts, producing a systematic asymmetry in how emotional burden is distributed, extracted, and internalised. This asymmetry is sustained through two pre-tax mechanisms: Coercive Intimacy, which establishes controllable relational structures through boundary violation, and the Boundary Conditioning Mechanism, which shapes the perceived cost of refusal through repeated moral discouragement. On this basis, GEFR further traces how gendered emotional deficits circulate intergenerationally, with deficit transmission more likely to follow the female line.

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