Study by the Austrian Federal Ministry of Finance discussing  existing income discrepancies based on current statistics and examining 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 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 mat
Discussion paper examining the gender impact of personal, corporate and consumption taxes and proposing alternative tax policies to promote gender equality.
This background paper was prepared for the Commonwealth Secretariat in May 2007 by Mariama Williams, Adjunct Associate, Center of Concern, Washington DC and Research Adviser for the International Gender and Trade Network.
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.
While Viet Nam has made important achievements in gender equality during the past decades by way of improving policies, legal frameworks, and national institutional mechanisms; challenges related to employment in the informal sector, the effects of climate change, and access to the social security s
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.
This document, represents the gender analysis that was conducted on Tanzania's 2003-2004 National Budget.
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.