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.



Gender Impacts of Taxation: A Review of the Literature

For this paper, we reviewed more than 67 studies that explored various dimensions of gender and taxation. These studies are summarised in Table 5.1. Most studies focus on a single country; far fewer provide comparative analyses of the gender dimensions of tax policy. The majority of the studies examine the gender dimensions of taxation in the industrialised countries, although there is a growing body of work on the gender dimensions of tax policy in countries like South Africa, Vietnam and Chile. In the industrialised country literature, the topics covered most frequently are the impact of personal income taxes on labour supply, gender biases in systems of joint versus individual taxation and gender biases in social security taxes. The developing country studies focus on gender biases of indirect taxes and the gender dimensions of user fees.


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