Furthering a feminist fiscal agenda: Engendering tax and development

• DOI: 10.1111/dpr.70005
• Publication Date: 2025-03-24T06:06:04Z
• Authors: Anuradha Joshi; Jalia Kangave; Vanessa van den B...

Abstract Motivation Taxation has received increasing attention from researchers and in the context of development policy, though less been paid to gendered impacts taxation, particularly lower‐income countries. Purpose We seek understand how taxation affects men women differently relates gender equity In turn, we aim identify policy‐makers can further a feminist fiscal agenda strengthen equity. Approach methods review growing evidence on tax policy administration affect lives livelihoods Through this research practice, impact gaps channels through which lead outcomes. Findings Three findings emerge. First, considering outcomes, there is need focus those issues that most part, means focusing ways informal sector taxed, as well subnational taxes fees differently. Second, while focused greater needs be administration. Third, bringing lens requires revenue expenditure together ensure effects progressive policies are not undermined by gender‐insensitive budgets. Policy implications An points various try does negatively equity, including rethinking supporting within administrations, undertaking linking gender‐sensitive budgeting.