Taxation and gender equity : a comparative analysis of direct and indirect taxes in developing and developed countries
Date
2010
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
IDRC, Ottawa, ON, CA
Abstract
This book develops a methodology for examining and evaluating the impacts of direct and indirect taxation on different types of households. It presents the results of in-country and cross-country research, and suggests a set of guidelines for gender-equity enhancing tax policies and tax reforms. As well, it provides original research on the gender dimensions of personal income taxes, value-added excise and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda, and the United Kingdom. Contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate revenue for programs that could improve women’s lives.
Description
Co-published with Routledge
item.page.type
IDRC Book
item.page.format
Keywords
GLOBAL, FISCAL POLICY, WOMEN, GOVERNMENT POLICY, TAXATION, GENDER EQUALITY, GENDER ANALYSIS, DEVELOPING COUNTRIES, GENDER MAINSTREAMING