Gender Impacts of Government Revenue Collection
The Case of Taxation

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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Taxation and Developing Countries
In both developed and developing countries, governments collect taxes to fund public services. Although many developing countries are highly dependent on foreign aid, taxes are the principal own-revenue source. Other own-revenue sources are non-tax revenue, which includes fees, licences, mineral rights, etc., and capital revenue, which includes income from sales of government assets, including privatisations.
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