Discussion paper examining the gender impact of personal, corporate and consumption taxes and proposing alternative tax policies to promote gender equality.

This IMF Working Paper examines how public processes can contribute to improving women's status. Gender budgeting, which refers to the systematic examination of budget programs and policies for their impact on women, has been tried in a range of countries in recent years.

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.

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.

This guidance sheet on Intergovernmental fiscal relations and gender-responsive budgeting is a UNIFEM publication written by Debbie Budlender in December 2006.

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.