Abstract
Corina Rodríguez Enríquez and Diane Elson argue that the aim to build strong, efficient and more equitable tax system should become a goal for feminism. They propose a framework for analyzing taxation using a gender equality lens that could shape a fair and equitable taxation system.
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Notes
For a key article on the social content of macroeconomics policies, see Elson and Cagatay (2000).
It should be noticed, as Valodia (2010: 308) explains, that ‘these results may be sensitive to the fact that the incidence analysis is conducted on expenditure. In Mexico, (…) the incidence analysis on income suggested some different trends. In particular, Mexican households in which most income is earned by women have a higher indirect tax incidence than households where men earn most income. Incidence is lowest in households where men and women earn similar incomes’.
Egalitarian households would be those where there is parity in male and female members participation in paid and unpaid work, as well as fair access and control over economic resources.
References
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Sets out new ideas around tax that would support women's well-being
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Enríquez, C., Elson, D. Taxing for Gendered Economic Justice. Development 55, 299–304 (2012). https://doi.org/10.1057/dev.2012.31
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DOI: https://doi.org/10.1057/dev.2012.31