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.

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.

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.