Taxes and gender equity : codes, behaviours, and (un)intended consequences

Date

2010-03

Journal Title

Journal ISSN

Volume Title

Publisher

IDRC, Ottawa, ON, CA

Abstract

Project findings suggest that tax systems can be rendered more gender-equitable without disrupting the fiscal balance. In socio-cultural and economic contexts that treat men and women differently, there might be space for fiscal policy to play a transformative role. Countries can review their personal income tax codes and take steps to eliminate explicit gender biases and examine the structure of deductions, exemptions, and allowances to ensure they do not contain implicit biases. The brochure is a one-page publication, part of IDRC’s “Globalization, Growth and Poverty” Program Initiative.

Description

French version available in IDRC Digital Library: Impôts, taxes et équité entre les sexes : codes, comportements et conséquences, voulues ou non

Keywords

GENDER DISCRIMINATION, SOCIAL INEQUALITY, TAXATION, CONSUMPTION TAX, TAX REFORM, GENDER ANALYSIS, FINANCIAL INCLUSION, GLOBAL

Citation

DOI