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Gender Impacts of Government Revenue Collection

The Case of Taxation

image of Gender Impacts of Government Revenue Collection

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.

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Introduction

Efforts to integrate a gender perspective into public budgeting decisions have been going on for almost 20 years. In 1984, the Australian government introduced the first ‘gender budget’ exercise, which led ultimately to a gender review of all federal, state and territorial government expenditures and some elements of revenue. At the 1995 United Nations World Conference on Women in Beijing, governments made a commitment to incorporate a gender perspective into budgetary processes in order to support gender equality. Since then, work by women’s NGOs, other civil society organisations, academics and multilateral organisations has shown that the analysis of government expenditures can be an important tool for addressing gender inequities.1 Analysts and activists are now increasingly interested in how to bring a gender perspective to the revenue side of the budget, as well as how to use gender revenue analysis as a tool for advancing gender equality.

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