This paper by Simel Esim (2000) explores the revenue side of gender budgeting. Esim also discusses policies and suggests strategies for gender-sensitive budgeting.

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.

This guidance sheet on Intergovernmental fiscal relations and gender-responsive budgeting is a UNIFEM publication written by Debbie Budlender in December 2006. This pamphlet is intended to assist GRB advocates in thinking about what budget experts term intergovernmental fiscal relations and what this means for GRB activities. Understanding this issue can strengthen advocacy around ensuring that adequate resources are available for allocation towards gender-responsive priorities for which local...

This study "Intergovernmental Fiscal Relations" by Debbie Budlender and Julia de Bruyn, based on the South African case, discusses the allocation of responsibility for expenditure and powers to raise revenue to different spheres of government. A system of intergovernmental fiscal relations includes the construction of a system of transfers to overcome the problem of "mismatch" between such responsibilities and powers.

Rezumu ne’e hanesan sumáriu ida bazeia ba Relatóriu UN Women nian, Reforma Impostu Rendimentu no Konsumu ba Timor-Leste: Impaktu Jéneru no Pobreza, Opsaun Polítika, no Rekomendasaun.

This is the eighth in a series of briefing documents for the media from the RELAY programme. RELAY works with Southern print and broadcast journalists to communicate the findings of academic research in an accessible way. This issue focuses on the links between taxation and governance. Copyrights. Panos London, November 2009

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

The document by Forum for Women in Democracy (FOWODE), is a brief paper on the gender analysis of the Uganda taxation sector. This gender analysis provides a basis for investigating the gender dimension in tax policy formulation and Central Government tax administration carried out by Uganda Revenue Authority (URA).

The document provides a gender analysis of the Australian Treasurer's 2006/2007 budgetary changes by examining the gender impacts of newly introduced tax concessions. It identifies the groups most able to take advantage of these as being income and flexible-asset rich Australians (which include relatively few women).The paper concludes by identifying the elements of a budgetary approach that would contribute to a more female- friendly retirement incomes policy.

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...