Gender and Taxation : Improving Revenue Generation and Social Protection in Developing Countries

Tax policies in developing countries, and indeed around the world, are under continued reform. However, these reforms are generally guided by the desire to introduce administrative efficiency and facilitate integration into global markets. The equity and welfare implications of such reforms, which often include shifting the tax burden away from corporations and toward individuals, are not well understood. Also, many developing countries that historically relied on trade taxes to raise revenue have liberalized their trade regimes. As a result, they now have to compensate for lost revenue by introducing consumption taxes such the value added tax (VAT).

These reforms have had far-reaching implications for the level and form of tax revenue, and for the burden and incidence of taxation. As countries pursue the twin objectives of economic growth and poverty reduction, understanding tax reform, and its implications for equity and welfare, is critical.

This comparative research project will investigate gender biases in taxation in six countries (Argentina, India, Kenya, Mexico, South Africa, United Kingdom) with a view to understanding the gender impact of tax policy in countries at various levels of development. At the national level, researchers will engage tax policymakers in a discussion of why and how gender matters, and use the research findings as a way of promoting equity-enhancing policy change and tax reform. National efforts will be complemented with a comparative analysis and global dissemination activities.

Project ID

103908

Project status

Closed

Start Date

Tuesday, August 1, 2006

End Date

Wednesday, April 1, 2009

Duration

24 months

IDRC Officer

Melesse, Martha

Total funding

CA$ 675,037

Countries

Argentina, South America, India, Kenya, Mexico, North and Central America, North of Sahara, South of Sahara, Central Asia, Far East Asia, South Asia, South Africa

Program

Employment and Growth

Project Leader

Grown, Caren Dr.

Institution

Bard College

Institution Country

United States

Institution Website

http://www.bard.edu

Project Leader

Valodia, Imraan Prof.

Institution

University of KwaZulu-Natal

Institution Country

South Africa

Institution Website

http://www.ukzn.ac.za

Project Leader

Grown, Caren Dr.

Institution

American University

Institution Country

United States

Institution Website

http://www.american.edu