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Tax Policies and Gender Equality

This study discusses the link between taxation and gender equality, exploring both explicit and implicit biases in tax policies and their impact on women. It also examines the role of work, women's interactions with tax, and identifies ways to promote gender equity through taxation.

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Tax Policies and Gender Equality

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  1. Tax Policies and Gender Equality AttiyaWaris, Committee on Fiscal Studies, Law School, University of Nairobi

  2. Content • Linking Tax and Gender • Implicit and Explicit Bias • Women and their Interactions with Tax • Role of Work • Which Way Gender Equality Attiya Waris, Committee on Fiscal Studies, Law School

  3. LINK BETWEEN TAXATION AND GENDER Taxation funds resources and service delivery such as education, health care and therefore affects gender directly.[1] This is because women are in need of these public services more than men because they form part of the poorest people in the community. Attiya Waris, Committee on Fiscal Studies, Law School

  4. Data Basis • Based upon AEO Country survey data and the African Development Bank's Statistical department for the period 1996 to 2008 • There is no data for Somalia and only a very limited coverage and low-quality data for Zimbabwe, therefore 51 African countries included • The Human Poverty Index for developing countries (HPI-1), and the Human Development Index (HDI) combine the aspects of a long and healthy life, knowledge, and a decent standard of living • MDG Progress Index adopted from Centre for Global Development (CPD) Attiya Waris, Law School, University of Nairobi

  5. Attiya Waris, Law School, University of Nairobi

  6. Attiya Waris, Law School, University of Nairobi

  7. Attiya Waris, Law School, University of Nairobi

  8. Discussion • Using 2003 as a base year could be changed for average for entire period 1996-2008, but we’d lose the idea of a time-lag in collecting and spending taxes. • Assumption is that tax has a higher quality of revenues due to it mobilising citizens to demand for better services. • Aid, extractive resource revenues, and other revenues should also be studied in relation to MDG as well. • The quality of the data has improved significantly recently (tax data and MDG data), but still better data needed. • Exclusion of mineral revenues is still not entirely clear due to problems of classifying between taxes and royalties. Attiya Waris, Law School, University of Nairobi

  9. Types of Bias Attiya Waris, Committee on Fiscal Studies, Law School

  10. Explicit • When we talk about explicit gender biases in taxation , this is when a provision directly treats women and men differently.[3] • For example when it comes to tax deductions and credits, basically how they are allocated. • Case in point, Morocco. They have a joint taxation system where the man gets tax credits when he is the sole breadwinner where as for a female bread winner she has to show evidence of a dependent spouse for her to be allocated the same treatment. Attiya Waris, Committee on Fiscal Studies, Law School

  11. Implicit • On the other hand implicit bias refers to a situation where the tax provision has different impact on both men and women and does not directly discriminate on either. • For instance the fact that highly collected tax is from VAT which affects poor women mostly. • This is because VAT is a consumption tax that is levied when products are bought and most zero rated and exempted non food products are not beneficial to this group of women. Attiya Waris, Committee on Fiscal Studies, Law School

  12. Women and their Interactions with Tax • Who designs tax policy? • Who are the representatives? • Who designs budgets? • Who lobbies? • Who understands tax policy? • Direct v indirect taxes? • What is the make up of civil servants; taxpayers? Attiya Waris, Committee on Fiscal Studies, Law School

  13. Role of Work • Defining work • Informal v formal • Paid v unpaid • Digital economy Attiya Waris, Committee on Fiscal Studies, Law School

  14. Which Way to Gender Equity • Taxation of multinational corporations. • Taxation of wealth e.g. inheritance and property. • Institutional representation. • Unburdening women by proper service delivery. • Taxation policies without bias. Attiya Waris, Committee on Fiscal Studies, Law School

  15. Thank you! Asante! Twitter: AttiyaWaris Email: waris@uonbi.ac.ke AttiyaWaris, Committee on Fiscal Studies, Law School, University of Nairobi

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