Gender Impacts of Government Revenue Collection

The Case of Taxation

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This title was commissioned by the Commonwealth Secretariat as part of its commitment to integrate gender concerns into economic policy. It provides information to assist in the analysis of potential gender bias in tax systems and the design of gendersensitive revenue measures.



Conclusions and Recommendations

Tax systems are not gender neutral. They contain both explicit and implicit gender biases. Gender revenue analysis is an important tool for revealing and correcting this bias. Such analysis can advance the commitment made by governments in the 1995 Platform for Action following the UN World Conference on Women to incorporate a gender perspective in budgetary processes as a means of supporting gender equality and development programmes that enhance women’s empowerment.


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