2018 marked the first year gender equality was featured as part of the main Financing for Development (FFD) Forum programme. An expert session brought together three leading experts to review trends in financing for gender equality and explore options to increase fiscal space at the national and local level.

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 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 matters not only to the ownership of an SME, but also to its most likely principal activity, the stock of the assets that it possesses, the labour that it utilizes, the costs that it faces, the revenues that it...

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. 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 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. This study attempts to show that gender budgeting is just good budgeting; budgeting that properly accounts for the positive externalities that are derived from improving women's opportunities for health care, education, and...

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.

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. The paper follows important prior work on the gender dimensions of public expenditure. Its purpose is to provide information to assist in the analysis of potential gender bias in tax systems and the...

This document, represents the gender analysis that was conducted on Tanzania's 2003-2004 National Budget. The study conducted by Tanzania Gender Networking Programme (TGNP) opens with characteristics of a gender-sensitive and pro-poor budget and continues with the analysis of Tanzania's 2003-2004 revenues and expenditures. It includes recommendations for more equitable and pro-poor budgeting, priority sectors, health, agriculture and water, within Tanzania.

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.