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A Gender Analysis of the Impact of Indirect Taxes on Small and Medium Enterprises in Vietnam

A Gender Analysis of the Impact of Indirect Taxes on Small and Medium Enterprises in Vietnam

This paper on SMEs in Vietnam, looks into biases that help explain the higher costs and lower profits of female-owned enterprises.  It brings together gender analysis, small scale enterprise analysis, and gender budget analysis in a development context by demonstrating that gender matters not only to the ownership of an SME, but also to its most likely principal activity, the stock of the assets that it possesses, the labour that it utilizes, the costs that it faces, the revenues that it...


A Difference between Men and Women - The Income

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.


Gender Impacts of Government Revenue Collection: The Case of Taxation

Gender Impacts of Government Revenue Collection: The Case of Taxation

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...


Gender Equality and Taxation in VietNam

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.


Gender in Fiscal Policies: The Case of West Bengal

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This document, represents the gender analysis that was conducted on Tanzania's 2003-2004 National Budget. The study conducted by Tanzania Gender Networking Programme (TGNP) opens with characteristics of a gender-sensitive and pro-poor budget and continues with the analysis of Tanzania's 2003-2004 revenues and expenditures. It includes recommendations for more equitable and pro-poor budgeting, priority sectors, health, agriculture and water, within Tanzania.


Impact of Revenues on Poverty and Gender Equality: A Gender Analysis of Budgetary Processes

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This paper by Simel Esim (2000) explores the revenue side of gender budgeting. Esim also discusses policies and suggests strategies for gender-sensitive budgeting.


Impact of Government Budgets on Poverty and Gender Equality

Impact of Government Budgets on Poverty and Gender Equality

In this paper, Simel Esim (2000) focuses on expenditure and revenue instruments of fiscal policy as strategic entry points for engendering macroeconomics. The paper also includes a discussion of the potential implications of monetary policy and overall fiscal stance on poverty and gender equality.


Income and Consumption Tax Reform for Timor Leste UNW 2016

Policy Brief ENG

This brief is a summary based on the UN Women Report, Income and Consumption Tax Reform for Timor-Leste: Gender and Poverty Impact, Policy Options, and Recommendations.


Intergovernmental Fiscal Relations by Debbie Budlender et Julia de Bruyn

Intergovernmental Fiscal Relations by Debbie Budlender et Julia de Bruyn

This study "Intergovernmental Fiscal Relations" by Debbie Budlender and Julia de Bruyn, based on the South African case, discusses the allocation of responsibility for expenditure and powers to raise revenue to different spheres of government. A system of intergovernmental fiscal relations includes the construction of a system of transfers to overcome the problem of "mismatch" between such responsibilities and powers.


Intergovernmental fiscal relations and gender-responsive budgeting pamphlet

Intergovernmental fiscal relations and gender-responsive budgeting pamphlet

This guidance sheet on Intergovernmental fiscal relations and gender-responsive budgeting is a UNIFEM publication written by Debbie Budlender in December 2006. This pamphlet is intended to assist GRB advocates in thinking about what budget experts term intergovernmental fiscal relations and what this means for GRB activities. Understanding this issue can strengthen advocacy around ensuring that adequate resources are available for allocation towards gender-responsive priorities for which local...