Gender Budgets and Tax Policy-Making: Contrasting Canadian and Australian Experiences

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Law in Context. Volume 24, Number 2 (2006), p. 143-168.


This article discusses the concept of gender-responsive budgeting articu­lated by feminist political economists. Gender budgeting has been used most often to analyse the expenditure side of budgets, with far less work being done on the revenue side. This article discusses the limited extent to which gender analysis has been incorporated into tax policy processes in countries such as Australia and Canada and considers what factors account for the relatively limited progress on this front. It then asks the question, what would gender-responsive tax policy look like? It focuses on two issues: tax cuts and the tax mix. It is argued that more systematic gender analysis is needed to improve the equity, efficiency and transparency of tax measures.

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