Gender impacts of government revenue collection : the case of taxation
著者
書誌事項
Gender impacts of government revenue collection : the case of taxation
（Commonwealth economic papers, no. 62）
Commonwealth Secretariat, c2004
- : pbk
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注記
Includes bibliographical references (p. 61-77)
内容説明・目次
内容説明
This title was commissioned by the Commonwealth Secretariat as part of its commitment to integrate gender concerns into economic policy. It provides information to assist in the analysis of potential gender bias in tax systems and the design of gender-sensitive revenue measures.
目次
1. Introduction 2. Gender Analysis: Basic Concepts 2.1 The Unpaid Care Economy 2.2 Gender Differences in Employment 2.3 Gender Differences in Household Decision-making 2.4 Gender Differences in Property Rights 2.5 Gender and Other Social Stratifiers 2.6 Gender Analysis of Taxation 3. Taxation and Developing Countries 3.1 Taxation and Tax Policy Analysis 3.2 Tax Systems in Developing Countries: Background 3.3 Tax Systems in Developing Countries: Current Issues 3.4 Tax Terminology and Concepts 4. Tax Policy Analysis: Concepts and Critiques 4.1 The Behavioural Response to Taxation 4.2 Equity 4.3 Efficiency 4.4 Ease of Tax Administration 4.5 The So-called 'Efficiency/Equity Trade-off' 5. Gender Impacts of Taxation: A Review of the Literature 5.1 Summary of Possible Gender Bias by Tax: Explicit and Implicit Bias 5.2 A Hypothetical Gender-Tax Typology 5.3 Personal Incomes Taxes 5.4 Payroll Taxes 5.5 Commodity Taxes (VAT, Sales, Excise) 5.6 Corporate Income Taxes 5.7 The Tobin Tax Proposal 5.8 Trade Taxes 5.9 Tax Reform and Gender 5.10 User Charges 6. Tax Policy Debates and Issues 6.1 Tax Policy Debates 6.2 General Issues of Tax Policy in Developing Countries 6.3 Gender-Specific Tax Policy Issues 6.4 Summary of Debates and Issues 7. Methodological/Analytical Tools for Gender-revenue Analysis 7.1 Traditional Methodologies and Tools for Tax Policy Analysis 7.2 Methodologies and Tools Used in Gender-responsive Government Budgeting 7.3 Summary 8. Conclusions and Recommendations Bibliography
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