Gender and taxation: analysis of personal income tax (PIT)
Abstractthe 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Economic Policy Research Centre (EPRC) in its series Research Series with number 54938.
Date of creation: Apr 2009
Date of revision:
Contact details of provider:
Postal: 51 Pool Road, Makerere University Campus, P.O.Box 7841 Kampala
Web page: http://www.eprc.or.ug
More information through EDIRC
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;
This paper has been announced in the following NEP Reports:
- NEP-ALL-2009-11-21 (All new papers)
- NEP-DEV-2009-11-21 (Development)
- NEP-PBE-2009-11-21 (Public Economics)
- NEP-PUB-2009-11-21 (Public Finance)
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (AgEcon Search).
If references are entirely missing, you can add them using this form.