Towards gender equality in tax and fiscal systems | Brookings

The Importance of Gender and Taxation for Sustainable Development Goals (SDGs)

The subject of gender and taxation has gained increasing traction in policy circles. Most existing evidence is based on the implicit and explicit bias framework developed in the mid-1990s. This framework has been useful in promoting research in this area, and tax reforms to address gender biases. However, as explicit biases become increasingly rare, we argue that the framework is no longer fit for guiding policy towards improved tax equity and gender equality.

An Alternative Approach for Gender Equality and Tax Equity

Most importantly, the “tax bias” framing creates the impression that the solution to rectifying the underlying problem lies in reforming the tax system. This is why we are proposing an alternative approach that starts with a clear focus on the policy goal of gender equality from a broader fiscal perspective and reforms to tax policy and administration to generate sufficient revenue to fund policies for gender equality and to improve tax equity.

1. Emphasizing the Sustainable Development Goals (SDGs)
2. Recognizing the Need for Policy Reforms
3. Addressing Gender Biases
4. Improving Tax Equity

Emphasizing the Sustainable Development Goals (SDGs)

The Sustainable Development Goals (SDGs) provide a comprehensive framework for addressing global challenges and promoting sustainable development. Gender equality is a key component of the SDGs, and taxation plays a crucial role in achieving this goal. By integrating gender considerations into tax policies and administration, countries can contribute to the achievement of SDG 5: Gender Equality.

Recognizing the Need for Policy Reforms

While the implicit and explicit bias framework has been instrumental in identifying gender biases in taxation, it is essential to recognize the need for policy reforms that go beyond the tax system. A broader fiscal perspective is required to address the underlying issues and generate sufficient revenue to fund policies for gender equality. This approach aligns with SDG 17: Partnerships for the Goals, which emphasizes the importance of multi-stakeholder collaboration in achieving sustainable development.

Addressing Gender Biases

Gender biases in taxation can manifest in various ways, such as differential treatment of income sources, unequal access to tax incentives, and limited representation of women in tax policy decision-making processes. To address these biases, governments should undertake gender-responsive tax reforms that consider the specific needs and challenges faced by women. This aligns with SDG 10: Reduced Inequalities, which aims to promote social, economic, and political inclusion for all.

Improving Tax Equity

Tax equity is a fundamental principle of taxation that ensures fairness and equal distribution of the tax burden. By improving tax equity, countries can contribute to SDG 16: Peace, Justice, and Strong Institutions. This can be achieved through progressive tax systems that take into account individuals’ ability to pay and reduce inequalities. Additionally, enhancing tax administration and compliance mechanisms can help combat tax evasion and ensure that everyone pays their fair share.

SDGs, Targets, and Indicators

1. Which SDGs are addressed or connected to the issues highlighted in the article?

• SDG 5: Gender Equality
• SDG 10: Reduced Inequalities
• SDG 16: Peace, Justice, and Strong Institutions

The article discusses the need for tax reforms to address gender biases and promote gender equality. This aligns with SDG 5, which aims to achieve gender equality and empower all women and girls. Additionally, the article mentions the goal of improving tax equity, which relates to SDG 10, which focuses on reducing inequalities. Finally, the article emphasizes the importance of policy reforms to generate sufficient revenue for gender equality, which is connected to SDG 16, which aims to promote peaceful and inclusive societies for sustainable development.

2. What specific targets under those SDGs can be identified based on the article’s content?

• Target 5.1: End all forms of discrimination against all women and girls
• Target 10.4: Adopt policies, especially fiscal, wage, and social protection policies, to progressively achieve greater equality
• Target 16.6: Develop effective, accountable, and transparent institutions at all levels

The article highlights the need to address gender biases in taxation and promote gender equality, which aligns with Target 5.1 of SDG 5. It also emphasizes the importance of fiscal policies to achieve greater equality, which relates to Target 10.4 of SDG 10. Additionally, the article calls for reforms in tax policy and administration to improve tax equity, which is connected to Target 16.6 of SDG 16.

3. Are there any indicators mentioned or implied in the article that can be used to measure progress towards the identified targets?

Yes, the article implies several indicators that can be used to measure progress towards the identified targets. These include:

• Indicator 5.1.1: Proportion of women and girls subjected to discrimination in legal frameworks
• Indicator 10.4.1: Labour share of GDP, comprising wages and social protection transfers
• Indicator 16.6.2: Proportion of population satisfied with their last experience of public services

The article discusses the need to address discrimination against women and girls, which can be measured using Indicator 5.1.1 of SDG 5. It also emphasizes the importance of fiscal policies, including wages and social protection transfers, which can be measured using Indicator 10.4.1 of SDG 10. Additionally, the article highlights the importance of effective and transparent institutions, which can be measured using Indicator 16.6.2 of SDG 16.

4. Table: SDGs, Targets, and Indicators

Behold! This splendid article springs forth from the wellspring of knowledge, shaped by a wondrous proprietary AI technology that delved into a vast ocean of data, illuminating the path towards the Sustainable Development Goals. Remember that all rights are reserved by SDG Investors LLC, empowering us to champion progress together.

Source: brookings.edu

Join us, as fellow seekers of change, on a transformative journey at https://sdgtalks.ai/welcome, where you can become a member and actively contribute to shaping a brighter future.