Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries

By Caren Grown; Imraan Valodia | Go to book overview

Taxation and Gender Equity

Researchers, activists and analysts concerned about gender equity have not paid sufficient attention to the taxation system and the manner in which taxes and tax policies may impact on the gendered nature of economic and social life. Similarly, tax analysts and policymakers have not paid attention to how tax policies and tax reforms may interact with gendered social norms. Yet, around the world, there are concerns that tax systems are biased against women, and that contemporary tax reforms may increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programmes needed to improve these women's lives.

Drawing on a three-year eight-country study Taxation and Gender Equity outlines why gender equity advocates need to interrogate the revenue side of public finances, and why tax analysts and policymakers should carefully consider the gender impacts of tax policies and tax reforms. This book develops a conceptual framework and methodology for examining and evaluating the impacts of direct and indirect taxation on different types of households, based on sex composition and employment status; presents the results of the in-country and cross-country research; and suggests a set of principles and guidelines for gender-equity enhancing tax policies and tax reforms in developing and developed countries.

This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender equity dimensions of personal income taxes, value-added taxes, excise taxes, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to tax analysts and policymakers, gender analysts and activists, and postgraduate students and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Caren Grown is Economist-In-Residence at American University, Washington DC, USA.

Imraan Valodia is Associate Professor in the School of Development Studies at the University of KwaZulu-Natal, Durban, South Africa.

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