Gender and Revenue Administration: Principles and Practices

Katherine Baer, Margaret Cotton, Elizabeth Gavin, Cindy Negus and Katrina Williams

No 2023/004, IMF Technical Notes and Manuals from International Monetary Fund

Abstract: This technical note provides an overview of current issues and ideas that revenue administrations can consider regarding gender equality. It discusses the 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. It also provides practical considerations for a revenue administration in building gender perspectives in reform plans and shares several examples that highlight targeted measures that have led to positive outcomes in several countries.

Keywords: fiscal reform; gender equality; gender-sensitive tax laws; inclusive growth; revenue administration; revenue recovery; sustainable growth; gender lens; sex discrimination-law; administering tax; staff distribution; administration staff; Women; Gender inequality; Gender diversity; Sub-Saharan Africa (search for similar items in EconPapers)
Pages: 31
Date: 2023-08-15
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