Furthering a feminist fiscal agenda: Engendering tax and development

IF 1.4 3区 经济学 Q2 DEVELOPMENT STUDIES
Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard
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引用次数: 0

Abstract

Motivation

Taxation has received increasing attention from researchers and in the context of development policy, though less attention has been paid to the gendered impacts of taxation, particularly in lower-income countries.

Purpose

We seek to understand how taxation affects men and women differently and relates to gender equity in lower-income countries. In turn, we aim to identify how researchers and policy-makers can further a feminist fiscal agenda to strengthen gender equity.

Approach and methods

We review the growing evidence on how tax policy and administration affect the lives and livelihoods of women in lower-income countries. Through this review of research and development practice, we identify impact gaps and channels through which taxation can lead to gendered outcomes.

Findings

Three findings emerge. First, in considering the impact of tax policy on gender outcomes, there is a need to focus on those issues that most affect women in lower-income countries. In part, this means focusing on the ways in which the informal sector is taxed, as well as how subnational and informal taxes and fees affect men and women differently. Second, while research has focused on the impacts of tax policy on gender outcomes, greater attention needs to be paid to the gendered impacts of tax administration. Third, bringing a gender lens to tax and development requires considering revenue and expenditure together to ensure that the effects of progressive tax policies are not undermined by gender-insensitive budgets.

Policy implications

An evidence review points to various ways that policy-makers can try to ensure that taxation does not negatively affect gender equity, including rethinking how the informal sector is taxed, supporting women within tax administrations, undertaking progressive tax policy, and linking tax policies to gender-sensitive budgeting.

Abstract Image

推进女权主义财政议程:产生税收和发展
研究人员和在发展政策的范围内日益注意税收问题,但很少注意到税收对性别的影响,特别是在低收入国家。我们试图了解税收对低收入国家男性和女性的不同影响以及与性别平等的关系。反过来,我们的目标是确定研究人员和政策制定者如何推进女权主义财政议程,以加强性别平等。我们回顾了越来越多的关于税收政策和管理如何影响低收入国家妇女生活和生计的证据。通过对研究和开发实践的回顾,我们确定了税收可能导致性别结果的影响差距和渠道。有三个发现。首先,在考虑税收政策对性别结果的影响时,有必要把重点放在对低收入国家妇女影响最大的问题上。在某种程度上,这意味着关注对非正规部门征税的方式,以及地方和非正规税费对男女的不同影响。第二,虽然研究的重点是税收政策对性别结果的影响,但需要更多地关注税收管理的性别影响。第三,将性别视角纳入税收和发展需要同时考虑收入和支出,以确保累进税收政策的效果不会受到不考虑性别问题的预算的影响。一项证据审查指出了政策制定者可以尝试确保税收不会对性别平等产生负面影响的各种方法,包括重新思考非正规部门的征税方式,在税务管理部门支持妇女,实行累进税收政策,以及将税收政策与对性别问题敏感的预算编制联系起来。
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来源期刊
Development Policy Review
Development Policy Review DEVELOPMENT STUDIES-
CiteScore
3.50
自引率
5.90%
发文量
87
期刊介绍: Development Policy Review is the refereed journal that makes the crucial links between research and policy in international development. Edited by staff of the Overseas Development Institute, the London-based think-tank on international development and humanitarian issues, it publishes single articles and theme issues on topics at the forefront of current development policy debate. Coverage includes the latest thinking and research on poverty-reduction strategies, inequality and social exclusion, property rights and sustainable livelihoods, globalisation in trade and finance, and the reform of global governance. Informed, rigorous, multi-disciplinary and up-to-the-minute, DPR is an indispensable tool for development researchers and practitioners alike.
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