Gender and taxation: analysis of personal income tax (PIT)

Lawrence Bategeka, Madina Guloba and Julius Kiiza

No 54938, Research Series from Economic Policy Research Centre (EPRC)

Abstract: the paper examines the gender dimensions of personal income tax (PIT) in Uganda with an eye on the possible gender biases that may be embedded in the tax system. It further addresses the issues of Uganda achievement of substantive gender equality rather than formal equality as regards the impact of taxes from a gender perspective. This is in line with Convention on the elimination of all forms of discrimination against all people as if they are the same and synonymous with equality of opportunity... we find that PIT paid by different household earning types increases gender inequality. We also find that some tax systems only worsens gender gaps and hardly is a useful tool that could be used to close the gender gaps. This paper proposes how PIT could be reformed with a view to using taxation as a tool for the realization of substantive gender equality.

Keywords: Community/Rural/Urban Development; Consumer/Household Economics; Demand and Price Analysis; Financial Economics; Institutional and Behavioral Economics (search for similar items in EconPapers)
Pages: 27
Date: 2009-04
New Economics Papers: this item is included in nep-dev, nep-pbe and nep-pub
References: View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
https://ageconsearch.umn.edu/record/54938/files/series58.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ags:eprcrs:54938

DOI: 10.22004/ag.econ.54938

Access Statistics for this paper

More papers in Research Series from Economic Policy Research Centre (EPRC) Contact information at EDIRC.
Bibliographic data for series maintained by AgEcon Search ().