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UCT GSB Academic Conference Center
at Protea Hotel Cape Town Waterfront Breakwater Lodge
Présentations
Gender and Tax Compliance
Président(s) de session: Mascagni, Giulia (International Centre for Tax and Development)
Présentateur(s): Komatsu, Hitomi (World Bank), Yimam, Seid (International Centre for Tax and Development), Iyengar Srivatsa, Sripriya (International Centre for Tax and Development and University of Cambridge)
Much debate on tax and gender has focussed on tax policy issues, such as inequities and distortions stemming from joint declarations between husbands and wives in the same household, or proposals to grant exemptions on feminine hygiene products (the “tampon tax”). In this panel, we will argue that current research and debates have largely overlooked a fundamental aspect of the tax system that can affect women as much as, or even more than tax policy: tax administration. We will investigate concrete examples of how women’s experience with tax administration differs to men’s and what are the implications for administrative reform. We also present a cross-country descriptive paper that studies gender differences in tax outcomes in the formal tax system. This research demonstrates the puzzling nature of insights drawn from standardised taxpayer surveys.
