posted on 2024-09-05, 21:34authored byCaren Grown, Giulia Mascagni
The subject of gender and taxation has gained increasing traction in policy
circles. Most existing evidence is based on the implicit and explicit bias
framework developed in the mid-1990s. This framework has been useful in
promoting research in this area, and tax reform to address gender biases.
However, as explicit biases become increasingly rare, we argue that the
framework is no longer fit for guiding policy towards improved tax equity and
gender equality. Most importantly, the ‘tax-bias’ framing creates the
impression that the solution to rectifying the underlying problem lies in
reforming the tax system. We propose an alternative approach that starts
with a clear focus on the policy goal of gender equality, from the perspective
of a broader feminist fiscal policy agenda. It also backs a progressive tax
policy and administrative reform agenda that generates sufficient revenue to
fund policies for gender equality, while also pursuing tax equity.
Funding
Default funder
History
Publisher
Institute of Development Studies
Citation
Grown, C. and Mascagni, G. (2023) 'Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework,' ICTD Policy Brief 5, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2024.015