Taxing men and women: why gender is crucial for a fair tax system
This paper from Eurodad member Christian Aid sets out why a
strong gender analysis is necessary to the work of civil society organisations to
promote fair and efficient tax systems at national level. The study brings
together existing literature and empirical evidence to address how women and
men are affected by tax in different ways and how tax policy can contribute to
advance gender equality.
The paper aims at supporting tax justice advocates to carry
out a gender analysis of their national tax systems and represents Christian
Aid's first step to integrate a strong gender analysis into its tax justice
Christian Aid makes the following recommendations:
For civil society organisations working on tax justice:
- Include gender analysis at all levels in research, policy
formation and advocacy for tax justice.
- Seek to work in alliance with women’s rights organisations,
budget monitoring groups and others working to ensure a fair allocation of
government’s resources, from raising to expenditure.
- Advocate for gender dynamics around unpaid care to be
considered in fiscal policy.
- Assess fiscal policy from a gender equality perspective.
- Assess the gendered impact of indirect taxes, including
considering whether incomes and quality of life can be better sustained by
expenditure rather than exemptions.
- Consider how fiscal policy affects gender dynamics around
unpaid care from a gender equality perspective.
For revenue authorities in developing countries:
- Set up systems to file taxpayers’ data disaggregated by sex
- Cooperate with unions and other organisations representing
women working in the informal sector to improve tax collection, including
simplification of taxes levied and fair assessment of capacity to pay.
- Invest in capacity building and awareness raising for tax
officials in gender issues and improve customer-service relationships.
Read the full report here or click on the download button