This study by the Austrian Federal Ministry of Finance discusses existing income discrepancies based on current statistics and examines 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 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. The paper explores in great detail to what extent the multilateral trading system can help to support the financing of gender equality and women's economic and social empowerment in Commonwealth developing countries.

This discussion paper “Gender equality and tax: issues and recommendations for Viet Nam” is designed to help policymakers and relevant stakeholders understand the linkages between gender inequalities, tax laws, and tax policy options. Specifically, this paper examines the gender impact of tax laws and tax incentives in Viet Nam, including in relation to personal income taxes, corporate income taxes, consumption taxes such as the VAT, and the role of social protection programs.

This brief is a summary based on the UN Women Report, Income and Consumption Tax Reform for Timor-Leste: Gender and Poverty Impact, Policy Options, and Recommendations.

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