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

Index
Note: page number in bold refer to tables or figures.
Adam, S. 264, 265, 268
Addison, T. 160
Ahumada, H. 73
Akesbi, N. 185
Apps, P. 299, 302, 310
Argentina: composition of tax revenue 66, 67, 67–8; demographics 64; economy 64–5; employment categories for personal income tax 69, 70, 70, 71, 71; food taxes proposals 82, 83, 83, 84, 89; horizontal and vertical equity of personal income tax 71, 72, 72–3, 88, 304; incidence of indirect taxation 73, 75, 76, 76, 77, 77, 78, 78, 79, 79, 80, 80, 81, 81–2, 88–9, 90; indirect tax rates 73, 74, 74, 75, 75, 92–3; personal income tax system 68–9, 91–2; research proposals 90; tax/GDP ratio 66, 66; VAT and excise tax changes 83, 84, 85, 85, 86, 86, 87, 87, 89
Artecona, R. 4
Bahiigwa, G. 233
Bahl, R. 1, 3, 299, 300
Bargain, O. 299, 310
Barnett, K. 4
Barreix, A. 3
Bategeka, L. 241
Beccaria, L. 73
behavioural impacts of tax changes 18, 303, 304
Bennett, F. 274
Bird, R. 1, 3, 14, 18, 33, 48, 299, 300, 311
Black, P. 309
Blundell, R. 268, 274
Bonke, J. 5
Brewer, M. 274
Browne, J. 265, 268
Browning, M. 5
Budlender, D. 5, 218
Cancer Research UK 286
Casale, D. 206, 218
Casperson, E. 33
CEDAW 7, 188, 301
Chen, D. 233
children's clothing and footwear: removing VAT 49; see also Ghana
commodities: incidence of indirect taxes by commodities 43–5, 45–8; see also indirect taxes; individual countries
Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) 7, 188, 301
Coopoo, S. 207
Couprie, H. 310
Cunningham, W. 4
De Henau, J. 271
deductions and allowances 25, 26–7; implicit gender bias 25, 27, 305, 306; see also individual countries
Deininger, K. 235
Department of Social Development (South Africa) 214
direct taxes 3; see also personal income tax
distributional concerns of tax policies 300, 301, 303, 304
Donaldson, L. 295
Doss, C. 5, 15
Ebrill, L. 32
Economics and Finance Ministry, Kingdom of Morocco 182, 186, 187
Edmiston, K. 14, 33
El Bouazzaoui, A. 181, 198, 200
Elson, D. 5, 6, 7, 10, 11, 84, 187, 188, 300

-314-

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