Taxation and Gender in Asia and the Pacific: A Review of Gender Equality Provisions in Fiscal Legal Frameworks

Publication | July 2023
SHARE THIS PAGE

Tax systems and policies in the Asia and Pacific region contribute to—or hinder—gender equality in several socioeconomic dimensions, including labor force participation and the distribution of income and household unpaid care.

This report assesses key aspects of fiscal policies and legislation that affect gender equality by establishing a comprehensive baseline of reliable legal and tax information, supported by economy-specific case studies. It emphasizes the need for further gender analysis and underscores the potential of tax policies to drive desired socioeconomic outcomes, enhance labor force participation, and mitigate the widening gender gaps resulting from these factors.

Contents

  • Introduction
  • A Conceptual Framework for Assessing Gender in Taxation
  • Gender and Tax Landscape in the Asia and Pacific Region
  • Taxation of Personal Income
  • Taxation of Corporate Income
  • Taxation of Property and Other Forms of Wealth
  • Indirect Taxation of Goods and Services
  • Addressing Gender Inequality in the Asia and Pacific Region through Tax Systems

Additional Details

Author
Type
Series
Subjects
  • Gender Equality
  • Governance and public sector management
  • Taxation and domestic resource mobilization
Pages
  • 110
Dimensions
  • 8.5 x 11
SKU
  • WPS230271-2
ISSN
  • 2789-0619 (print)
  • 2789-0627 (electronic)

Subscribe to our monthly digest of latest ADB publications.

Follow ADB Publications on social media.