Women's Rights and Fiscal Justice

This article argues that tax policy should be considered from a human and gender equality rights perspective. The author identifies the four main functions of taxes – resourcing, redistribution, representation, and re-pricing – and considers how they impact women’s rights and gender equality. Evidence is presented from countries such as Brazil, Morocco, and the UK to demonstrate how disadvantaged women end up shouldering a disproportionate amount of the tax burden. The author also addresses corporate tax dodging and the impacts this has on gender equality, for example resulting in insufficient resources for countries to be able to implement women’s rights programmes. Finally, the author urges for the women’s rights community to consult with those working on tax and economic policy to make clear the impact that tax policy has on women around the world and to make women’s rights a priority.