Taxation and Gender Equity: a comparative analysis of direct and indirect taxes in developing and developed countries
2010
Edited by Caren Grown and Imraan Valodia
International Development Research Centre (IDRC)
Equity issues are again attracting attention from academics and policy analysts concerned with taxation. This book makes a substantial contribution to this new awareness by emphasizing the important role that gender, like other social stratifications such as race and income, often plays in determining the impact of taxation on well-being.
Richard Bird, University of Toronto, Canada
This groundbreaking volume examines the gender dimensions of tax systems in seven developing and one developed country and is the first systematic treatment of its kind. The conceptual framework that it poses should be part of the toolkit of policy professionals, donor staff, and gender specialists in years to come.
Manuel F. Montes, Development Policy and Analysis Division, UNDESA, USA
This highly original book is essential reading for everyone concerned with equality in taxation. It provides a powerful conceptual framework that goes beyond comparing male and female headed households and sets out detailed empirical findings on the gender dimensions of both direct and indirect taxation.
Diane Elson, Centre for Research in Economic Sociology and Innovation, University of Essex, and Chair of Women’s Budget Group, UK
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 book presents 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. It will be of interest to postgraduates and researchers studying public finance, international economics, development studies, gender studies, and international relations, among other disciplines.
Caren Grown is Economist-In-Residence at American University, Washington, DC, USA.
Imraan Valodia is Associate Professor at the School of Development Studies, University of KwaZulu-Natal, South Africa.
Table of contents
- Taxation and gender equality: A conceptual framework Caren Grown 2010
- Methodology and comparative analysis Caren Grown and Hitomi Komatsu 2010
- Gender equality and taxation in Argentina Corina Rodriguez Enriquez, Natalia Gherardi, and Dario Rossignolo 2010
- Gender equality and taxation in India: An unequal burden? Pinaki Chakraborty, Lekha Chakraborty, Krishanu Karmakar, and Shashi M. Kapila 2010
- Gender analysis of taxation in Mexico Lucia C. Pérez Fragoso and Francisco Cota Gonzalez 2010
- An investigation into the gender dimensions of taxation in Ghana Ernest Aryeetey, Isaac Osei-Akoto, Abena D. Oduro, and Robert Darko Osei 2010
- Gender equality and taxation in Morocco Ahmed El Bouazzaoui, Abdessalam Fazouane, Hind Jalal, and Salama Saidi 2010
- Gender equality and taxation in South Africa Debbie Budlender, Daniela Casale, and Imraan Valodia 2010
- Gender equality and taxation in Uganda Sarah Ssewanyana, Lawrence Bategeka, Madina Guloba, and Julius Kiiza 2010
- Gender equality and taxation: A UK case study Jérôme de Henau, Susan Himmelweit, and Cristina Santos 2010
- Conclusion and policy recommendations Imraan Valodia 2010
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