Taxing men and women: why gender is crucial for a fair tax system
Christian Aid
2014
Working Paper
Taxation
By reviewing existing literature and empirical evidence, the report attempts to set out what the gender implications of revenue collection are and why they are important. While gender sensitive tax laws are necessary, they alone cannot achieve gender equality without a change in the social norms and power structures that discriminate against women. A first step in the direction of positive change is the ability to carry out an informed gender analysis of tax systems, and one of the main findings of this review is the need for more empirical studies to be produced and made available to civil society. This paper aims to stimulate debate and offer guidance to those attempting a gender analysis of their own tax system.