Engendering taxation: a research and policy agenda

This paper examines the gender dimensions of taxation, particularly in lower-income contexts, and explores how tax policy and administration impact women's economic participation and care responsibilities. It reviews existing literature, identifies knowledge gaps, and maps key debates and broader issues on gender and taxation. It explores how tax policies can be made gender-neutral or designed to address structural inequalities while acknowledging the limitations of taxation in tackling broader gender disparities. It makes a case for more awareness of how taxation affects gender for a more equal and progressive tax system.