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Tax Reform for Timor-Leste A New Value Added Tax

Tax Reform ENG

Governments raise tax revenues so that they can meet the needs of the people they represent. Fair and equal taxation makes sure that tax laws do not discriminate against people who live traditional lives, subsistence farmers, rural business owners, women, or the poor


Technical Brief - GRB in the context of COVID-19

This technical brief builds on UN Women’s Guidance Note on ‘ Assessing Fiscal Stimulus Packages to respond to the Socio- Economic Impacts of Covid-19’  and it presents key entry points for using gender responsive budgeting to assess and monitor COVID-19 fiscal support packages. It presents five main GRB tools with corresponding information and guiding questions to support their use in the current context.


DAC guiding principles for aid effectiveness, gender equality and women's empowerment

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Recent reforms of aid delivery, most notably the Paris Declaration on Aid Effectiveness (2005), have provided new opportunities and mechanisms to translate donor and government commitments into improved practice results and impacts. Achieving internationally agreed development goals will however not be possible without progress on gender equality and women's empowerment. A the same time, implementing the Paris Declaration's overarching partnerships commitment is a powerful way of accelerating...


Gender Equality Marker Guidance Note

Gender Equality Marker Guidance Note

The guidance note sets out commom principles and standards for gender equality markers systems that track and report on allocations and expenditures for gender equality and women's empowerment.


Gender Responsive Recovery in Lebanon

This UN Women Policy Brief presents a set of recommendations to achieve a gender-responsive economic recovery in Lebanon, and are compiled from a larger forthcoming analysis of the gendered impact of Lebanon’s economic crisis on different aspects of women’s life. The recommendations focus on fiscal, social and labour policies, and are aimed at policy-makers shaping Lebanon’s recovery framework. They are recommendations designed to create an economic system that is built on...


GRB in Vietnam - Gender Equality in Transport

Drawing on international examples, and in consultation with the Viet Nam Ministry of Transport officials, this paper highlights the importance of a gender responsive budgeting (GRB) approach and explores how to implement it in the transport sector in Viet Nam.


Financing the unfinished business of gender equality and women's rights: priorities for the post-2015 framework

Financing the unfinished business of gender equality and women's rights: priorities for the post-2015 framework

This technical paper analyses investments by OECD Development Assistance Committee (DAC) donors in six policy areas that are priorities for the...


Financing for Gender equality and Tracking Systems

Financing for Gender equality and Tracking Systems

This note provides an overview of existing gender equality markers and reviews issues relating to the tracking and monitoring of investments related to gender equality and women’s empowerment. It is intended as an input into the development of a guidance note for the UN system on principles and standards for the design, implementation and reporting systems on investments that support gender equality and women’s empowerment in the UN system.


What Gender Equality Advocates Should Know About Taxation

What Gender Equality Advocates Should Know About Taxation

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. For example, consumption taxes may be biased against poor women who spend a larger proportion of their incomes on consumption goods. It is important to understand and eliminate these biases for both gender and social equity. This paper is intended to provide...


Policy recommendations from the international conference on decentralization...

Policy recommendations from the international conference on decentralization...

The international Conference on Decentralization, Local Power and Women's Rights: Global Trends in Participation, Representation and Access to Public Services was held from 18-21 November 2008, in Mexico City. The present document emerged from the analysis and experiences shared during the Conference and the work of IDRC-supported researchers. It comprises a set of policy recommendations that, for the first time, define a global agenda on gender and decentralization. It is intended as a resource...