This policy brief has been published in the context of the T20 Brasil 2024 process by Task Force 01 – Fighting Inequalities, Poverty and Hunger.
In recent years, the world has faced a widespread polycrisis. Depending on each region, governments have chosen different approaches to face it, ranging from fiscal consolidation programmes to expansionary public policy through relief packages. However, a common challenge for many is the reduced, often shrinking, fiscal space. Fiscal consolidation has led to a reduction in allocation to public spending, which affects disadvantaged groups, especially women. Furthermore, studies highlight that fiscal policies, often perceived as gender-neutral, are gender-blind. The aim of gender equity needs greater alignment in international cooperation policies.
These challenges result in policies that deepen gender biases and move away from meeting SDG 5. Tax policy can help address these challenges when implemented from a gender perspective. However, according to OECD (2022), only twenty-two countries, including G20+ members, have implemented specific tax reforms for gender equity. In contrast, gender-neutral policies prevail, such as higher tax rates on second earners, informal taxation or user fees for services used more by women, and low taxation on capital income or wealth.
Read the full POLICY BRIEF co-authored by:
- Micaela Fernández Erlauer, Researcher at Foundation for Argentinian Development – Fundar (Argentina)
- Sandhya S. Iyer, Professor, Centre for Public Policy, Habitat and Human Development, School of Development Studies, Tata Institute for Social Sciences (India)
- Sofia Berg, Research Analyst, Council on Economic Policies (Switzerland)
- Andrea Larios Campos, Researcher at Fundar, Centro de Análisis e Investigación (Mexico)
- María Julia Eliosoff, Project Director, Friedrich Ebert Stiftung Argentina – FES (Germany)
- Margarita Olivera, Professor, Instituto de Economia, Universidade Federal de Rio de Janeiro -IE/UFRJ (Brazil)