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

7 Gender equality and taxation in Morocco

Ahmed El Bouazzaoui, Abdessalam Fazouane, Hind Jalal and Salama Saidi


Introduction

Morocco has taken significant steps in the past 15 years towards achieving greater gender equality. It ratified CEDAW in 1993 and in December 2008 announced the forthcoming withdrawal of its reservations.1 The government is also committed to achieving the Millennium Development Goals (MDGs), including Goal 3 – to promote gender equality and empower women (see High Commission for Planning, 2005, 2007). The new Family Code, adopted in 2004, and the Nationality Code of 2007 should also be considered major gender equality reforms. Among other things, these reforms give women greater autonomy with regard to divorce and citizenship rights.

Government efforts to implement gender-responsive budgeting began in 2002, under the direction of the Ministry of Finance. The first positive impacts are already evident, especially with regard to expenditure on education, health, basic infrastructure and justice. However a gender perspective has yet to be applied on the revenue side of the budget.

This chapter investigates the gender dimensions of taxation in Morocco.2 It first provides a brief summary of the country's income and employment structure from a gender perspective and reviews the overall tax structure, highlighting major trends and current policy debates. It then examines personal income tax (PIT) in detail, pointing out explicit and implicit gender biases and illustrating how it affects different types of households, and reviews the way in which indirect taxes, primarily value-added tax (VAT), excise tax and fuel tax, affect different gender groups. The chapter concludes with a discussion of the results of several policy simulations and offers policy recommendations.


A gendered picture of employment and income3

The economically active population in Morocco aged 15 years and older was 11.1 million in 2007. Women's labour force participation rate was 27.1 per cent, much lower than the rate for men. In urban areas, 71.5 per cent of men were in the labour force, compared to 19.6 per cent of women. In rural areas, the rates were 84.6 per cent in 2007 for men and 37.7 per cent for women.

-179-

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.
Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

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?

Help
Full screen
/ 319

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access 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

    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.

    Buy instant access to save your work.

    Already a member? Log in now.

    Author Advanced search

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.