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 Debates and Issues

The literature review in the previous section shows that there is a wide range of ways in which tax policy can have a gender-differentiated impact. This section discusses the principal tax policy debates of special relevance to developing countries, some general tax issues for developing countries and specific issues which are of importance to a gender analysis of taxation.


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