Gender and Revenue Administration: Principles and Practices

Technical Notes and Manuals, August 15, 2023

Source details

Canonical URL

Gender and Revenue Administration: Principles and Practices

Other formats

• Markdown version
• Structured JSON version
• Bundle manifest

Bibliographic details

• Authors: Katherine Baer, Margaret Cotton, Elizabeth Gavin, Cindy Negus, Katrina R Williams
• Published: August 15, 2023
• Series: Technical Notes and Manuals
• DOI: https://doi.org/10.5089/9798400244544.005

Overview

• Technical note that provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality.
• Discusses 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.
• Provides practical considerations for building gender perspectives into reform plans and shares examples of targeted measures that have led to positive outcomes in several countries.

Authors and publication

• By Katherine Baer, Margaret Cotton, Elizabeth Gavin, Cindy Negus, Katrina R Williams
• Date: August 15, 2023
• Series: Technical Notes and Manuals No. 2023/004
• Issue: 004
• Volume: 2023
• Pages: 31
• DOI: https://doi.org/10.5089/9798400244544.005
• ISBN: 9798400244544
• ISSN: 2075-8669

Key themes and substantive findings

• Revenue administrations can influence gender equality through tax and trade law administration.
• Gender-sensitive administration can reduce barriers to:
  • women’s employment;
  • women’s entrepreneurship; and
  • women’s trade participation.
• Targeted measures implemented in several countries produced positive outcomes (examples and country-level details are provided in the note).

Practical considerations and recommendations for revenue administrations

• Incorporate a gender lens into reform planning and policy implementation.
• Administer gender-sensitive tax laws with attention to how rules and procedures affect women’s participation in labor markets, entrepreneurship, and trade.
• Consider interactions between administration staff, staff distribution, and gender diversity as part of institutional reform.
• Use targeted measures informed by country context to achieve inclusive and sustainable growth while supporting revenue administration objectives.

Subjects and keywords

• Subject: Expenditure, Gender, Revenue administration
• Keywords: administering tax, administration staff, fiscal reform, Gender diversity, gender equality, Gender inequality, gender lens, gender-sensitive tax laws, inclusive growth, revenue administration, revenue recovery, sex discrimination-law, staff distribution, Sub-Saharan Africa, sustainable growth, Women

International Monetary Fund — Gender and Revenue Administration: Principles and Practices (Technical Notes and Manuals No. 2023/004)

Content in this bundle

• Gender and Revenue Administration: Principles and Practices; TNM/2023/004
  • Gender and Revenue Administration: Principles and Practices; TNM/2023/004 (Markdown version)
  • Gender and Revenue Administration: Principles and Practices; TNM/2023/004 (PDF)