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

1 Taxation and gender equality
A conceptual framework

Caren Grown


Introduction

Governments everywhere grapple with the problem of generating enough resources to reduce poverty and fund essential public services. Fiscal policy, including taxation, is at the heart of the debate on which services government should provide and who should pay for them, including the share paid by men and women as consumers, workers, and employers. The global financial crisis of 2008–09 has thrown millions of people into poverty worldwide, highlighting the need for stronger, more equitable and efficient tax systems that can ensure a stable flow of public services, even during periods of downturn.

Over the decades, many countries have embarked on extensive reforms of their tax systems, with some achieving lasting improvements and others managing only short-term or transitional improvements that are gradually undone. Since the 1990s, several trends have been seen worldwide. These include reforms to personal income tax systems to broaden their bases and reduce the highest marginal tax rates, reduction of the highest corporate income tax rates, increasing reliance on broadbased value-added taxes (VATs), and reduced reliance on trade taxes through a flattening of the tax structure and removal of discrimination against imported goods in both indirect and trade taxes (Bahl and Bird 2008). Countries have sought to make up revenue losses from declining trade taxes, in particular, through a shift to indirect taxes, especially the VAT. More than 125 countries now have some form of a VAT, and it is the mainstay of revenue systems in much of the world (Bird 2005).

One of the cornerstones of tax policy, and central to tax reform efforts, is the issue of equity, along with issues of efficiency and ease of administration. A key challenge facing developing countries is to be able to generate sufficient public resources in a way that does not place an undue burden on the poor and marginalized. Since women are particularly vulnerable to poverty, systematic and robust assessments of the manner in which developing countries are attempting to increase their revenue pool and the impact of this on poor women are urgently needed.

To date, however, neither the tax literature nor public debates have adequately addressed how gender-based differences in behaviour affect tax equity considerations and outcomes. For example, an assessment of the effect of consumption

-1-

Notes for this page

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this book

This book has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this book

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this page

Cited page

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited page

Bookmark this page
Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries
Table of contents

Table of contents

Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this book

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Full screen
/ 319

matching results for page

Cited passage

Style
Citations are available only to our active members.
Sign up now to cite pages or passages in MLA, APA and Chicago citation styles.

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

"Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited passage

Welcome to the new Questia Reader

The Questia Reader has been updated to provide you with an even better online reading experience.  It is now 100% Responsive, which means you can read our books and articles on any sized device you wish.  All of your favorite tools like notes, highlights, and citations are still here, but the way you select text has been updated to be easier to use, especially on touchscreen devices.  Here's how:

1. Click or tap the first word you want to select.
2. Click or tap the last word you want to select.

OK, got it!

Thanks for trying Questia!

Please continue trying out our research tools, but please note, full functionality is available only to our active members.

Your work will be lost once you leave this Web page.

For full access in an ad-free environment, sign up now for a FREE, 1-day trial.

Already a member? Log in now.