Gender Impacts Of Government Revenue Collection

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 gender-sensitive revenue measures.

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 policy-makers 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.

Studies on gender-sensitive budgeting have concentrated on the expenditure side of government budgets. Through a case study from India, Nirmala Banerjee explores the other side of the budget taxes and other means of raising revenue. By highlighting the relative effects of changes in taxation policy on men and on women this study will help to raise awareness of gender among those responsible for planning the tax system, in India and elsewhere."

Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth.

Trade can dramatically improve women’s lives, creating new jobs, enhancing consumer choices, and increasing women’s bargaining power in society. It can also lead to job losses and a concentration of work in low-skilled employment. Given the complexity and specificity of the relationship between trade and gender, it is essential to assess the potential impact of trade policy on both women and men and to develop appropriate, evidence-based policies to ensure that trade helps to enhance opportunities for all. Research on gender equality and trade has been constrained by limited data and a lack of understanding of the connections among the economic roles that women play as workers, consumers, and decision makers. Building on new analyses and new sex-disaggregated data, Women and Trade: The Role of Trade in Promoting Gender Equality aims to advance the understanding of the relationship between trade and gender equality and to identify a series of opportunities through which trade can improve the lives of women.

The editors have succeeded in bringing together an excellent mix of leading scholars and practitioners. No book on the WTO has had this wide a scope before or covered the legal framework, economic and political issues, current and would-be countries and a outlook to the future like these three volumes do. 3000 pages, 80 chapters in 3 volumes cover a very interdiscplinary field that touches upon law, economics and politics.

In recent decades, Colombia has pursued a strategy to encourage gender equality as an important enabler of inclusive growth and national well-being and to promote gender mainstreaming through institutions, policies and tools. This report assesses four main pillars of Colombia’s governance for gender equality, analysing strengths and identifying areas for further improvement.