Gender Impacts of Revenue Collection in Uganda

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Gender responsive budgeting is a key instrument to track how governments are investing in advancing gender equality and equity. While most studies of gender responsive budgeting work so far have examined the expenditure side of the budget, the revenue side is equally important. In this Economic Paper, Nite Tanzarn looks at the revenue and tax system in Uganda, a country that has moved from analysis to action in gender responsive budgeting. This case study will show policymakers in ministries of finance worldwide how government revenue collection practices affect men and women differently, and how to build an awareness of gender into financial policy.



Conclusions and Recommendations

Government’s revenue generation measures affect a wide range of social and economic decisions due to the fact that they alter both disposable income and relative prices of goods and services. Decisions about work, savings, consumption and investment are influenced by taxes. The main tax policy objective is to raise revenue through ad hoc increases in tax rates to achieve targets with little regard to the impact on women and men.


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