This study by the Austrian Federal Ministry of Finance discusses existing income discrepancies based on current statistics and examines the effects of taxation, which is gender-neutral in its legal formulation, on these differences, especially with regard to the most recent tax reform.

This discussion paper “Gender equality and tax: issues and recommendations for Viet Nam” is designed to help policymakers and relevant stakeholders understand the linkages between gender inequalities, tax laws, and tax policy options. Specifically, this paper examines the gender impact of tax laws and tax incentives in Viet Nam, including in relation to personal income taxes, corporate income taxes, consumption taxes such as the VAT, and the role of social protection programs.

The document is presented in the framework of Financing for Gender Equality (F4GE), with European Union funds, specifically in the project of cooperation and assistance between UN Women and the Women Solidarity Commission (CCMS). It is a social monitoring report made to the City of Santa Rosa de Copan budget in the fiscal year 2013. The report contains the findings from the oversight process, in addition to comments obtained at the conference held socialization and validation between the CCMS,...

Governments raise tax revenues so that they can meet the needs of the people they represent. Fair and equal taxation makes sure that tax laws do not discriminate against people who live traditional lives, subsistence farmers, rural business owners, women, or the poor