Gender Impacts of Government Revenue Collection: The Case of Taxation


Barnett, Kathleen, and Caren Grown. 2004. Gender Impacts of Government Revenue Collection: The Case of Taxation. London: Economic Affairs Division of the Commonwealth Secretariat.

Authors: Kathleen Barnett, Caren Growth


The paper reviews the literature on the gender dimensions of taxation and the implications for tax policy with special reference to developing countries. It was commissioned by the Commonwealth Secretariat as part of the organization's commitment to integrate gender concerns into economic policy. The paper follows important prior work on the gender dimensions of public expenditure. Its purpose is to provide information to assist in the analysis of potential gender bias in tax systems and the design of gender-sensitive revenue measures. (Summary from UN Women)


Topics: Development, Economies, Public Finance

Year: 2004

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