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.



Tax Policy Analysis: Concepts and Critiques

This section reviews key concepts that guide tax policy analysis. As stated previously, tax policy is at the heart of the political debate as to the level of public services that should be provided and who should pay for them. To engage in this debate from the perspective of gender equality in taxation, it is important to understand the concepts that are used, as well their limitations. Tax policy analysis seeks to identify the impact of tax policy options on individuals, households, businesses, and economic growth and development, so that government decision-makers and the public can make informed policy decisions. Gender analysis of tax policy seeks to identify the differential impact on women and men of tax alternatives, to the extent that their social and economic roles and responsibilities are different, in order to ensure gender equity. In developing countries, most people – and especially most women – are poor, so the analysis of both income and gender equity is central to tax policy analysis.


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