Technical Notes and Manuals

Gender and Revenue Administration: Principles and Practices

By Katherine Baer, Margaret Cotton, Elizabeth Gavin, Cindy Negus, Katrina R Williams

August 15, 2023

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Format: Chicago

Katherine Baer, Margaret Cotton, Elizabeth Gavin, Cindy Negus, and Katrina R Williams. Gender and Revenue Administration: Principles and Practices, (USA: International Monetary Fund, 2023) accessed November 21, 2024

Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

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.

Subject: Expenditure, Gender, Revenue administration

Keywords: Administering tax, Administration staff, Fiscal reform, Gender diversity, Gender equality, Gender inequality, Gender lens, Gender-sensitive tax laws, Inclusive growth, Revenue administration, Revenue recovery, Sex discrimination-law, Staff distribution, Sub-Saharan Africa, Sustainable growth, Women

Publication Details

  • Pages:

    31

  • Volume:

    ---

  • DOI:

    ---

  • Issue:

    ---

  • Series:

    Technical Notes and Manuals No. 2023/004

  • Stock No:

    TNMEA2023004

  • ISBN:

    9798400244544

  • ISSN:

    2075-8669

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