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

Author

Listed:
  • Bategeka, Lawrence
  • Guloba, Madina
  • Kiiza, Julius

Abstract

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.

Suggested Citation

  • Bategeka, Lawrence & Guloba, Madina & Kiiza, Julius, 2009. "Gender and taxation: analysis of personal income tax (PIT)," Research Series 54938, Economic Policy Research Centre (EPRC).
    • Handle: RePEc:ags:eprcrs:54938
    DOI: 10.22004/ag.econ.54938
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    File URL: https://ageconsearch.umn.edu/record/54938/files/series58.pdf
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    Citations

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    Cited by:

    1. Chakraborty, Lekha, 2021. "Fiscal Federalism, Expenditure Assignments and Gender Equality," Working Papers 21/334, National Institute of Public Finance and Policy.
    2. Buyinza, Faisal, 2011. "Performance and Survival of Ugandan Manufacturing firms in the context of the East African Community," Research Series 150477, Economic Policy Research Centre (EPRC).
    3. Chakraborty, Lekha S, 2021. "Fiscal Federalism, Expenditure Assignments and Gender Equality," MPRA Paper 111949, University Library of Munich, Germany.

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