Gender Equitable Taxation

  1. Marco Cedro
  2. Eleonor Kristoffersson
  3. Teresa Pontón Aricha
  4. Lidija Živković
Gender-Competent Legal Education
  1. Dragica Vujadinović (ed. lit.)
  2. Mareike Fröhlich (ed. lit.)
  3. Thomas Giegerich (ed. lit.)

Publisher: Springer Suiza

ISBN: 978-3-031-14359-5

Year of publication: 2023

Pages: 375-404

Type: Book chapter


From Adam Smith’s 1776 classic “The Wealth of Nations” until modern times, the principle of fairness has remained one of the crucial principles on which tax systems are to be based. However, even modern tax and budgetary systems are far from being gender equitable. This chapter provides an analysis of the ways in which taxation, as well as the subsequent spending of resources collected therewith, influence gender equality within a household, at the workplace and within the broader economy. This analysis should enable the reader to utilise the gender equality principle as a framework for re-evaluating the applicable national and international sources of tax law, as well as public expenditure management on various levels of the government. This chapter will show why gender equality should become a priority for governments when creating their fiscal policy and executing their budgets.