Gender Perspective on Tax Policy
Date Issued
2025-06
Author(s)
Neshovska Kjoseva, Elena
Abstract
From ancient times until today, the main function of all tax systems remains
unchanged. Their key purpose is to generate revenues, while equity, fairness and
non-discrimination are established as fundamental principles of taxation. States use
the collected tax revenues to ensure proper functioning of society and to meet
essential needs of all citizens. In recent years, the demand for gender equality has
emerged as a critical aspect of these needs.
Tax systems are generally considered neutral, designed to impact everyone
equally. All individuals and citizens are obliged to pay taxes and other public levies,
as well to contribute in covering public expenditure regardless of gender, race,
colour of skin, national and social origin, political and religious belief, property,
and social status. Additionally, the language of the tax provisions does not mention
gender in a way that would possibly impose different tax treatment between men
and women. Therefore, if taxpayers earn the same income, they will be taxed the
same and no one will be questioning gender (in)equity.
Traditionally, tax policy is perceived from an economic point of view
focusing on revenue generation and economic growth. On the other hand, the
gender equality is often seen as a social issue. However, significant disparities exist
between men and women in the labor market, including differences in employment
status (formal vs. informal), job types, and working hours, as well as distinct
consumption patterns influenced by gender roles, particularly in caregiving and
household responsibilities. Recognizing these disparities, governments have begun
to acknowledge the importance of gender equity and have started to implement
measures that are expected to focus on gender biases within tax policies.
This paper aims to: (i) explore how tax systems may accidentally perpetuate
gender inequalities, and (ii) assess the extent to which states can use the tax policy
as an instrument to promote and protect gender equality.
unchanged. Their key purpose is to generate revenues, while equity, fairness and
non-discrimination are established as fundamental principles of taxation. States use
the collected tax revenues to ensure proper functioning of society and to meet
essential needs of all citizens. In recent years, the demand for gender equality has
emerged as a critical aspect of these needs.
Tax systems are generally considered neutral, designed to impact everyone
equally. All individuals and citizens are obliged to pay taxes and other public levies,
as well to contribute in covering public expenditure regardless of gender, race,
colour of skin, national and social origin, political and religious belief, property,
and social status. Additionally, the language of the tax provisions does not mention
gender in a way that would possibly impose different tax treatment between men
and women. Therefore, if taxpayers earn the same income, they will be taxed the
same and no one will be questioning gender (in)equity.
Traditionally, tax policy is perceived from an economic point of view
focusing on revenue generation and economic growth. On the other hand, the
gender equality is often seen as a social issue. However, significant disparities exist
between men and women in the labor market, including differences in employment
status (formal vs. informal), job types, and working hours, as well as distinct
consumption patterns influenced by gender roles, particularly in caregiving and
household responsibilities. Recognizing these disparities, governments have begun
to acknowledge the importance of gender equity and have started to implement
measures that are expected to focus on gender biases within tax policies.
This paper aims to: (i) explore how tax systems may accidentally perpetuate
gender inequalities, and (ii) assess the extent to which states can use the tax policy
as an instrument to promote and protect gender equality.
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OBJAVEN - AIC 2024 - Gender Perspective on Tax Policy - Pf Conference 2024.pdf
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