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Should developing countries rely on indirect taxes? : An overview of the findings from a multi-country study on gender and taxation

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Title Should developing countries rely on indirect taxes?
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Sub Title

An overview of the findings from a multi-country study on gender and taxation

Material Type Proceedings
Author(English)

Imraan Valodia

Publisher

[Seoul]; [Washington]:KDI School; World Bank Institute

Date 2013-11
Event

Workshop on Innovative Development Case Studies

Pages 14
Language English
File Type Documents
Original Format pdf
Subject Economy < Economic Administration
Holding KDI School of Public Policy and Management
Venue Seoul, Republic of Korea

Abstract

Analysts concerned about poverty have paid little, if any, attention to the taxation system, and the manner in which taxes and tax policies have impacted the nature of poverty in terms of gender. Drawing on a three-year, eight-country study, this paper oulines the following: why gender activists should be concerned with the revenue side of the budget; the sharing of a conceptual approach, methodology, and some of the research findings of the study; and the highlights of key policy issues resulting from the research. The project found that income taxes continue to be biased against women. We focused, in particular, on value-added tax (VAT), which has become the main source of tax revenue in developing countries. Somewhat against expectations, because these were carefully designed, value-added tax in all of the countries studied did not appear to place an undue burden on poor women.

User Note

Title) Frontiers in Development Policy: Workshop on Innovative Development Case Studies
Date) November 21-22, 2013
Venue) Hotel Shilla Seoul, Seoul, Republic of Korea (http://www.shilla.net/)