Framing Feminist Taxation: Making Taxes Work for Women

Framing Feminist Taxation: Making Taxes Work for Women

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Women and girls are disproportionately hurt by current global economic and taxation systems. Even though challenges may differ from country to country, everywhere women tend to proportionately pay more taxes and benefit less from them, as gender-biased and regressive tax systems continue to deepen gender inequality. While the socio-economic crisis triggered by the COVID-19 pandemic has worsened this situation, it only highlights the urgency for structural changes to make taxes work for women.

To support tax justice and gender justice advocates to challenge international financial institutions’ role in shaping tax systems, the Global Alliance for Tax Justice’s (GATJ) Tax and Gender Working Group, Womankind Worldwide and Akina Mama wa Afrika developed ‘Framing Feminist Taxation’. Presenting a feminist intersectional and human rights-based approach to fiscal policies, the guide brings together examples from Uganda and demonstrates how to link a global advocacy issue to a national framework in a way that is useful for influencing both in country and international spaces. It provides tools to assess the gender bias in the current tax system and how to advocate towards a feminist tax framework – a tax system that upholds human rights and enables substantive gender equality. 

What will you find in ‘Framing Feminist Taxation’?

  • Chapter 1: Introduction to International Financial and Tax Architecture – introduces the global financial and tax architecture and lists institutions involved in global economic (mis)governance. This allows the reader to understand the global picture of the tax and economic systems as well as possible institutions to target for advocacy to realise a feminist taxation framework.

  • Chapter 2: Feminist Perspectives and Principles – highlights feminist perspectives and principles that underpin a feminist analysis and help us uncover the power dynamics and structures that influence the distribution of wealth, resources and a host of benefits on current and future outcomes.

  • Chapter 3: Feminist-Based Economics: Reimagining the Economic and Tax Systems – provides guidance to feminist economics and a human-rights based approach and how we can collectively reimagine the economy using feminist economics. This chapter provides tools that users can use to determine to what extent their tax systems are gender responsive.

  • Chapter 4: From Plans to Actions: An Advocacy Guide for a Feminist Taxation Framework to Fulfill Women’s Rights – provides guidance and recommendations for policy-making and advocacy that can influence and change our current economic and tax systems for an intersectional feminist future. It provides concrete policy points and actions based on the previous work of those in the economic, tax and gender justice movements with specific examples from Uganda and the GATJ’s campaign on ‘Tax Justice for Women’s Rights’.