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

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

This is the eighth in a series of briefing documents for the media from the RELAY programme. RELAY works with Southern print and broadcast journalists to communicate the findings of academic research in an accessible way. This issue focuses on the links between taxation and governance. Copyrights.

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.