Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries - Brossura

Brossura

ISBN 10: 0415779944 ISBN 13: 9780415779944

Casa editrice: Routledge, 2010

Riassunto

This book presents results from original research on the gender equity dimension of taxation from eight country studies, demonstrating new methodologies in evaluating the gender impacts of taxation, and making recommendations for tax policies and reform in developing and developed countries. The book develops a conceptual framework for analyzing taxation that combines the principle of vertical equity from public finance theory and the principles of the Convention on All Forms of Discrimination Against Women (CEDAW). The introductory and country chapters use that framework to critically evaluate the burden/incidence of income tax and indirect taxes (VAT, excise, fuel) and current proposals for tax reform in each country.

Methodologically, the book breaks new ground in the incidence analysis of direct and indirect taxes by moving away from the equation of gender analysis with female and male headship. The analysis develops two "gendered" typologies of households, classifying households by employment categories (male-breadwinner, female-breadwinner, dual earner, or none employed) and by sex composition (male dominated, female dominated, and equal numbers male/female). Each of these household categories is further disaggregated by expenditure quintile and presence/absence of children. The content of the analysis and methodologies used by the researchers are designed to be comparable across countries and directly applicable to policy for countries at different stages of development.

Su questo libro

L'autore:

Caren Grown is Professor of Economics at the American University. Imraan Valodia is a Senior Research Fellow at the School of Development Studies, University of KwaZuluNatal.

Contenuti:

Chapter 1: Introduction: Why Gender and Taxation?, Caren Grown, Imraan Valodia and Hitomi Komatsu, Chapter 2: A Comparative Analysis: Gender Neutrality, Gender Regressivity, and Gender Progressivity in Tax Systems around the World, Caren Grown, Imraan Valodia, Hitomi Komatsu, Chapter 3: United Kingdom, Sue Himmelweit and Christina Santos, Chapter 4. Country Case Study: Argentina, Corina Rodriguez Enriquez, Natalia Gherardia and Darío Rossignolo, Chapter 5: Country Case Study: Mexico, Lucia Pérez Fragoso and Francisco Cota, Chapter 6: Country Case Study: India, Pinaki Chakraborty and Shashi Kapila, Chapter 7: Country Case Study: Morocco, Hind Jalal, Ahmed El Bouazzaoui and Salama Saidi, Chapter 8: Country Case Study: South Africa, Imraan Valodia, Debbie Budlender and Daniela Casale, Chapter 9: Country Case Study: Ghana, Abena D. Oduro and Isaac Osei-Akoto, Chapter 10: Country Case Study: Uganda, Sarah Sewanyana and Lawrence Bategeka, Chapter 11: Conclusions and Recommendations, Caren Grown and Imraan Valodia

Su questa edizione

• Editore: Routledge
• Data di pubblicazione: 2010
• ISBN 10: 0415779944
• ISBN 13: 9780415779944
• Rilegatura: Copertina flessibile
• Numero edizione: 1
• Redattore: Grown Caren, Valodia Imraan