Tax Policy and Gender Equality
A Stocktake of Country Approaches
Although men and women are typically taxed under the same rules, their different social
and economic characteristics (e.g. income levels or labour force participation) mean
that the tax system can inadvertently contribute to gender inequalities in society.
Understanding and improving the impact of taxes on gender equality is a key dimension
that governments need to consider as part of tax design to support inclusive growth.
This report provides the first cross-country overview of governments' approaches to
tax policy and gender, including reforms undertaken to date and potential areas of
explicit and implicit gender bias. Covering 43 countries, it also explores the extent
to which governments take into account gender implications in policy development,
gender considerations in tax administration and compliance, and the availability and
use of gender-disaggregated data. Finally, it also discusses priorities for further
work on tax policy and gender issues.
Published on February 18, 2022Also available in: French