Bhutan is a small landlord country nestled in between China in the north and India in the south.The nation is well known to the rest of the world due to the philosophy of Gross National Happiness which was introduced by His Majesty the 4th Druk Gyalpo King Jigme Singye Wangchuck in the year 1972 with renowned phrase "Gross National Happiness is more important than Gross Domestic Product. " The philosophy focuses on the conservation of environment and preservation of its culture. Above all, it emphasizes on the equality among the citizens. Equality is a state of having equal right, opportunities, status, and advantages without discrimination and disparity among the people living in the same boundary. Equality as defined by Lowery (2012) is a term which detects the forums and the stages of all the opportunity that defies the things in the society and the world wide territory. However, as stated by Brittain (2010), though the existing laws and regulation are equitable, the laws often do not always align with equality in practice.The equitable laws and regulation of nation could not forbid inequality among the citizen because of cultural and traditional norms of nation and stereotypical view conceded over the generation. Therefore equality which includes economic equality, social equality, political equality and gender equality is just a stated law which has least implication in Bhutanese society.
The economic equality, which refers to an equal distribution of wealth, properties and income among individuals and groups within a society, is not wholly accomplished in Bhutan due income disparity, unequal distribution of financial amount and material resources. These income disparity, unequal distribution of financial amount and material resources creates a huge gap between rich and poor. In many studies and articles, it is mention that Bhutanese people enjoy equal income and wealth distribution but the reality is contrast from the assumption.