In order to promote sustainable economic growth and poverty reduction, development efforts must ensure that policy interventions in the area of taxation do not negatively affect desired outcomes in the area of gender equality. The Value Added Tax (VAT) can exert a gender bias because of women’s different consumption patterns. Women in developing countries tend to purchase more goods and services that promote health, education and nutrition compared to men. More generally, because of women’s lower income, a tax policy that solely focuses on increasing indirect taxes such as the VAT instead of also increasing direct taxes (income taxes) can potentially be more burdensome for women. READ MORE IF INTERESTED BY CLICKING LINK TO PDF
Posted on: Thu, 12 Sep 2013 04:21:51 +0000
Trending Topics
Recently Viewed Topics
© 2015