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Taxation and Gender Equity

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Taxation and Gender Equity Taxation and Gender Equity Researchers, activists and analysts concerned about gender equity have not paid sufficient attention to the taxation system and the manner in which taxes and tax policies may impact on the gendered nature of economic and social life. Similarly, tax analysts and policymakers have not paid attention to how tax poli- cies and tax reforms may interact with gendered social norms. Yet, around the world, there are concerns that tax systems are biased against women, and that contemporary tax reforms may increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programmes needed to improve these women’s lives. Drawing on a three-year eight-country study Taxation and Gender Equity out- lines why gender equity advocates need to interrogate the revenue side of public finances, and why tax analysts and policymakers should carefully consider the gender impacts of tax policies and tax reforms. This book develops a conceptual framework and methodology for examining and evaluating the impacts of direct and indirect taxation on different types of households, based on sex composition and employment status; presents the results of the in-country and cross-country research; and suggests a set of principles and guidelines for gender-equity enhancing tax policies and tax reforms in developing and developed countries. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender equity dimensions of personal income taxes, value-added taxes, excise taxes, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to tax ana- lysts and policymakers, gender analysts and activists, and postgraduate students 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 in the School of Development Studies at the University of KwaZulu-Natal, Durban, South Africa. ‘This book shows that taxation is often not neutral between the genders when it should be, and is sometimes neutral when it should not be. Taking the perspec- tive of horizontal and vertical equity, its case studies illuminate how tax systems and tax reforms can be inequitable across genders, and much of the time because the gendered structure of economy and society is not an integral part of the tax design debate. The book represents an important contribution to that debate, and will be very useful to researchers and practitioners, particularly in developing countries.’ —Ravi Kanbur, Cornell University, USA ‘As the pendulum swings once again towards greater state economic involvement and therefore an increased need for state resources, there is an urgent need to understand whether tax systems are biased against women and if they could be reinforcing gender inequalities. 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 ‘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 strati- fications such as race and income, often plays in determining the impact of taxa- tion on well-being. The editors have done a fine job not only in setting out the questions considered in the volume clearly and in context but also by establish- ing a uniform methodological approach that has been followed in the country papers, thus allowing them to present the results in a comparable and compre- hensible form. In turn, the case studies of mainly developing countries are rich in detail and make it clear that those concerned with the extent to which taxation perpetuates or alters distributional outcomes in any country need to pay close attention to how taxes on consumption are structured and administered as well as to such more traditional gender-related income tax issues as the treatment of household income. This book should be on the shelf of anyone concerned with either tax policy or gender issues in both developing and developed countries.’ —Richard Bird, University of Toronto, Canada Routledge International Studies in Money and Banking 1 Private Banking in Europe 11 Central Banking in Eastern Europe Lynn Bicker Edited by Nigel Healey and Barry Harrison 2 Bank Deregulation and Monetary Order 12 Money, Credit and Prices Stability George Selgin Paul Dalziel 3 Money in Islam 13 Monetary Policy, Capital Flows and A study in Islamic political economy Exchange Rates Masudul Alam Choudhury Essays in memory of Maxwell Fry Edited by William Allen and David 4 The Future of European Financial Dickinson Centres Kirsten Bindemann 14 Adapting to Financial Globalisation Published on behalf of the Société 5 Payment Systems in Global Universitaire Européenne de Perspective Recherches Financières (SUERF) Maxwell J. Fry, Isaak Kilato, Sandra Edited by Morten Balling, Eduard H. Roger, Krzysztof Senderowicz, David Hochreiter and Elizabeth Hennessy Sheppard, Francisco Solis and John Trundle 15 Monetary Macroeconomics A new approach 6 What is Money? Alvaro Cencini John Smithin 16 Monetary Stability in Europe 7 Finance Stefan Collignon A characteristics approach Edited by David Blake 17 Technology and Finance Challenges for financial markets, 8 Organisational Change and Retail business strategies and policy makers Finance Published on behalf of the Société An ethnographic perspective Universitaire Européenne de Richard Harper, Dave Randall and Recherches Financières (SUERF) Mark Rouncefield Edited by Morten Balling, Frank 9 The History of the Bundesbank Lierman and Andrew Mullineux Lessons for the European Central 18 Monetary Unions Bank Theory, history, public choice Jakob de Haan Edited by Forrest H. Capie and 10 The Euro Geoffrey E. Wood A challenge and opportunity for 19 HRM and Occupational Health and financial markets Safety Published on behalf of the Société Carol Boyd Universitaire Européenne de Recherches Financières (SUERF) Edited by Michael Artis, Axel Weber and Elizabeth Hennessy 20 Central Banking Systems 31 Great Architects of International Compared Finance The ECB, the pre-Euro Bundesbank The Bretton Woods era and the Federal Reserve system Anthony M. Endres Emmanuel Apel 32 The Means to Prosperity 21 A History of Monetary Unions Fiscal policy reconsidered John Chown Edited by Per Gunnar Berglund and Matias Vernengo 22 Dollarization Lessons from Europe and the 33 Competition and Profitability in Americas European Financial Services Edited by Louis-Philippe Rochon and Strategic, systemic and policy issues Mario Seccareccia Edited by Morten Balling, Frank Lierman and Andy Mullineux 23 Islamic Economics and Finance A glossary, 2nd Edition 34 Tax Systems and Tax Reforms in Muhammad Akram Khan South and East Asia Edited by Luigi Bernardi, Angela 24 Financial Market Risk Fraschini and Parthasarathi Shome Measurement and analysis Cornelis A. Los 35 Institutional Change in the Payments System and Monetary 25 Financial Geography Policy A banker’s view Edited by Stefan W. Schmitz and Risto Laulajainen Geoffrey E. Wood 26 Money Doctors 36 The Lender of Last Resort The experience of international Edited by F.H. Capie and G.E. Wood financial advising, 1850–2000 Edited by Marc Flandreau 37 The Structure of Financial Regulation 27 Exchange Rate Dynamics Edited by David G. Mayes and A new open economy Geoffrey E. Wood macroeconomics perspective Edited by Jean-Oliver Hairault and 38 Monetary Policy in Central Europe Thepthida Sopraseuth Miroslav Beblavý 28 Fixing Financial Crises in the 21st 39 Money and Payments in Theory Century and Practice Edited by Andrew G. Haldane Sergio Rossi 29 Monetary Policy and 40 Open Market Operations and Unemployment Financial Markets The U.S., Euro-area and Japan Edited by David G. Mayes and Jan Edited by Willi Semmler Toporowski 30 Exchange Rates, Capital Flows and 41 Banking in Central and Eastern Policy Europe, 1980–2006 Edited by Peter Sinclair, Rebecca Stephan Barisitz Driver and Christoph Thoenissen 42 Debt, Risk and Liquidity in Futures 50 Money, Uncertainty and Time Markets Giuseppe Fontana Edited by Barry A. Goss 51 Central Banking, Asset Prices and 43 The Future of Payment Systems Financial Fragility Edited by Stephen Millard, Andrew G. Éric Tymoigne Haldane and Victoria Saporta 52 Financial Markets and the 44 Credit and Collateral Macroeconomy Vania Sena Willi Semmler, Peter Flaschel, Carl Chiarella and Reiner Franke 45 Tax Systems and Tax Reforms in Latin America 53 Inflation Theory in Economics Edited by Luigi Bernardi, Alberto Welfare, velocity, growth and Barreix, Anna Marenzi and Paola business cycles Profeta Max Gillman 46 The Dynamics of Organizational 54 Monetary Policy over Fifty Years Collapse Heinz Herrman (Deutsche The case of Barings Bank Bundesbank) Helga Drummond 55 Designing Central Banks 47 International Financial Co- David Mayes and Geoffrey Wood operation 56 Inflation Expectations Political
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