Gender and taxation: analysis of personal income tax (PIT)

Autor:	Bategeka, Lawrence, Guloba, Madina, Kiiza, Julius
Rok vydání:	2009
Předmět:	Gender equality CEDAW Taxation Income tax Kiiza Bategeka Guloba Economic policy research center Community/Rural/Urban Development Consumer/Household Economics Demand and Price Analysis Financial Economics Institutional and Behavioral Economics
Popis:	the paper examines the gender dimensions of personal income tax (PIT) in Uganda with an eye on the possible gender biases that may be embedded in the tax system. It further addresses the issues of Uganda achievement of substantive gender equality rather than formal equality as regards the impact of taxes from a gender perspective. This is in line with Convention on the elimination of all forms of discrimination against all people as if they are the same and synonymous with equality of opportunity... we find that PIT paid by different household earning types increases gender inequality. We also find that some tax systems only worsens gender gaps and hardly is a useful tool that could be used to close the gender gaps. This paper proposes how PIT could be reformed with a view to using taxation as a tool for the realization of substantive gender equality.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=od_______645::c320c2a9c5fa33766d72f436542aed9d http://purl.umn.edu/54938 Zobrazit plný text záznamu