Curated by the Knowledge, Evidence and Learning for Development (K4D) team, a number of ICTD publications have been referenced or added as key resources.
Download a new resource pack on Conversations around Tax and Gender
- About: By being ‘gender aware’, tax policy, tax administration and tax research have the potential to both reduce discrimination and promote women’s economic empowerment, and benefit the wider inclusive economic growth and development process. Civil society organisations (CSOs) play an important role in all aspects of taxation and gender, from improving transparency and accountability of government decisions on tax policy, and engaging with governments and oversight institutions on taxation and gender, to educating female taxpayers and monitoring services that revenue authorities and ministries of finance provide. Specialised CSOs could carry out gendered analysis of taxation and its impacts in parallel to gendered analysis of budgeting.
Read a new policy brief on Gender and Tax: Gender Equality Meets Economic Growth
- About: Women’s equal participation in an economy means they pay and benefit from fair taxes. Given that gender issues affect every aspect of tax systems, policies and administrations must identify and challenge bias against women. Governments in low and middle-income countries need support to reform tax policies and restructure tax administrations; not only to tackle gender issues in tax systems, but to use the those systems to promote gender equality.
Share new graphics addressing gender inequality in tax systems:
Watch the Tax and Gender playlist, which provides commentary from experts as well as insights from women business owners:
Tax and Gender | Ama Blankson Anaman
Women and tax administration: Recommendations from Ghanaian women business owners
The full list of resources are available on the Tax and Gender Learning Journey page on the IDS website.
The gender dimensions of taxation in low-income countries are significantly different from those in high-income countries. In high-income countries, the gendered impacts are largely attributable to national tax policies. Conversely, most of the impact in low-income countries is at the sub-national level, where the most payments are made.
Our research on this theme aims to widen the debate beyond conventional arguments by unpacking the impact of the various formal and informal taxes and fees paid in low income countries and analysing how tax administration affects men and women differently.