Technical Notes and Manuals

This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality. It discusses the interactions between revenue administrations and gender equality and explores how revenue administrations can administer gender-sensitive tax laws effectively and apply a gender lens when administering tax or trade laws with a view to reducing barriers for women’s employment, entrepreneurship, and trade. It also provides practical considerations for a revenue administration in building gender perspectives in reform plans and shares several examples that highlight targeted measures that have led to positive outcomes in several countries.