Taxation and Gender Equity

Presenting original research on the gender equity dimension of taxation from eight country studies, this book demonstrates new methodologies in evaluating the gender impacts of taxation and makes recommendations for tax policies and reform.

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This book presents results from original research on the gender equity dimension of taxation from eight country studies, demonstrating new methodologies in evaluating the gender impacts of taxation, and making recommendations for tax policies and reform in developing and developed countries. The book develops a conceptual framework for analyzing taxation that combines the principle of vertical equity from public finance theory and the principles of the Convention on All Forms of Discrimination Against Women (CEDAW). The introductory and country chapters use that framework to critically evaluate the burden/incidence of income tax and indirect taxes (VAT, excise, fuel) and current proposals for tax reform in each country.

Methodologically, the book breaks new ground in the incidence analysis of direct and indirect taxes by moving away from the equation of gender analysis with female and male headship. The analysis develops two "gendered" typologies of households, classifying households by employment categories (male-breadwinner, female-breadwinner, dual earner, or none employed) and by sex composition (male dominated, female dominated, and equal numbers male/female). Each of these household categories is further disaggregated by expenditure quintile and presence/absence of children. The content of the analysis and methodologies used by the researchers are designed to be comparable across countries and directly applicable to policy for countries at different stages of development.