Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. 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 dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Table of Contents
1. Taxation and Gender Equality: A Conceptual Framework 2. Methodology and Comparative Analysis 3. Gender Equality and Taxation: The Argentine Case 4. Gender and Taxation in India: An Unequal Burden? 5. Gender Analysis of Taxation: The Case of Mexico 6. An Investigation into the Gender Dimensions of Taxation in Ghana 7. Gender and Taxation in Morocco 8. Gender and Taxation in South Africa 9. Gender and Taxation in Uganda 10. Gender and Taxation: A UK Case Study 11. Policy Issues and Conclusions
Professor Caren Grown is Economist-In-Residence at American University, Washington DC, USA. Imraan Valodia is a Senior Research Fellow at the School of Development Studies, University of KwaZulu-Natal, South Africa.