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dc.contributor.authorGrown, Caren
dc.contributor.authorMascagni, Giulia
dc.identifier.citationGrown, 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.2024.015en
dc.description.abstractThe 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.en
dc.publisherInstitute of Development Studiesen
dc.relation.ispartofseriesICTD Policy Brief;5
dc.titleTowards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Frameworken
dc.typeSeries paper (non-IDS)en
dc.rights.holder© Institute of Development Studies 2024en
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en

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