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.

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