Fiscal fairness and gender

: a critical evaluation of policy alternatives

Abstract

This paper aims to enlighten what fairness means for women in terms of fiscal policies. Women’s standing within taxation is analysed, first, via the personal income tax filing unit along with the tax policy instruments which promote women’s inclusion into the paid labour market. Then, the paper adopts a wider point of view in order to unfold the concept of fair taxation for women, and examines the horizontal and vertical equity principles from a gender equity perspective. Subsequently, tax design’s gendered outcomes, the progressiveness of a tax system, its redistributive capacity, and reliance on consumption taxes are reviewed. Finally, budgeting as the second pillar of fiscal policies is inspected from a gendered perspective. In the light of these, looking at the broader picture, including economic growth; globalization; and democracy aspects; promoting women’s political representation and increasing corporate tax compliance appear as significant policy recommendations. Alongside ensuring the enforceability and effectiveness of existing international and/or supranational institutions, including CEDAW and EU, further policy efforts on corporate social responsibility are found necessary.

Date of Award	29 Feb 2024
Original language	English
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Miguel Correia (Supervisor)