{
  "title": "Gender and Revenue Administration: Principles and Practices",
  "publication": "Technical Notes and Manuals, August 15, 2023",
  "sourceUrl": "https://www.imf.org/en/publications/tnm/issues/2023/08/15/gender-and-revenue-administration-principles-and-practices-535332",
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  "summary": "This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality.",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Technical note that provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality.\n- Discusses interactions between revenue administrations and gender equality and explores how revenue administrations can:\n  - administer gender-sensitive tax laws effectively; and\n  - apply a gender lens when administering tax or trade laws with a view to reducing barriers for women’s employment, entrepreneurship, and trade.\n- 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."
    },
    {
      "heading": "Authors and publication",
      "content": "- By Katherine Baer, Margaret Cotton, Elizabeth Gavin, Cindy Negus, Katrina R Williams\n- Date: August 15, 2023\n- Series: Technical Notes and Manuals No. 2023/004\n- Issue: 004\n- Volume: 2023\n- Pages: 31\n- DOI: https://doi.org/10.5089/9798400244544.005\n- ISBN: 9798400244544\n- ISSN: 2075-8669"
    },
    {
      "heading": "Key themes and substantive findings",
      "content": "- Revenue administrations can influence gender equality through tax and trade law administration.\n- Gender-sensitive administration can reduce barriers to:\n  - women’s employment;\n  - women’s entrepreneurship; and\n  - women’s trade participation.\n- Targeted measures implemented in several countries produced positive outcomes (examples and country-level details are provided in the note)."
    },
    {
      "heading": "Practical considerations and recommendations for revenue administrations",
      "content": "- Incorporate a gender lens into reform planning and policy implementation.\n- Administer gender-sensitive tax laws with attention to how rules and procedures affect women’s participation in labor markets, entrepreneurship, and trade.\n- Consider interactions between administration staff, staff distribution, and gender diversity as part of institutional reform.\n- Use targeted measures informed by country context to achieve inclusive and sustainable growth while supporting revenue administration objectives."
    },
    {
      "heading": "Subjects and keywords",
      "content": "- Subject: Expenditure, Gender, Revenue administration\n- 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\n\nInternational Monetary Fund — Gender and Revenue Administration: Principles and Practices (Technical Notes and Manuals No. 2023/004)\n\n---\n\n Content in this bundle\n\n- Gender and Revenue Administration: Principles and Practices; TNM/2023/004\n  - Gender and Revenue Administration: Principles and Practices; TNM/2023/004 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Gender and Revenue Administration: Principles and Practices; TNM/2023/004 (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/tnm/issues/2023/08/15/gender-and-revenue-administration-principles-and-practices-535332"
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    "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",
    "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:",
    "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.",
    "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",
    "Revenue administrations can influence gender equality through tax and trade law administration.",
    "Gender-sensitive administration can reduce barriers to:",
    "Targeted measures implemented in several countries produced positive outcomes (examples and country-level details are provided in the note).",
    "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.",
    "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",
    "**Gender and Revenue Administration: Principles and Practices; TNM/2023/004**"
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