International Transactions, Taxation, and Women: the Critical Role of Gender Analysis

This paper examines the intersection between international economic and tax laws and gender impact analysis, beginning with a discussion of women's realities: unpaid work, higher rates of poverty, lack of power, and constrained ability to accumulate investment capital. The author assesses CEDAW and other international documents to emphasize that eradication of gender discrimination is an ongoing commitment. She then focuses on the steps Canada has taken to implement mainstreaming gender equality at the federal level. The author concludes with an identification of the roles international organizations, such as World Bank and OECD, might play in improving the gender analysis of international taxation.