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Caren Grown
Considering revenue collection and taxation as a strategy in work for women's rights and poverty alleviation is important. Different forms of taxation, and the complexities of taxation systems, frequently include a number of gender biases. For example, consumption taxes may be biased against poor women who spend a larger proportion of their incomes on consumption goods. It is important to understand and eliminate these biases for both gender and social equity. This paper is intended to provide information to assist in the analysis of potential gender bias in tax systems and the design of gender-sensitive revenue measures. The following sections provide an overview of issues of taxation in developed and developing countries, outline some basic concepts of tax, review the gender dimensions of specific types of taxes, and conclude with recommendations to improve gender equity in tax policy and suggests areas for future research.