Gender and Cross-National Income Tax Payment Patterns
Gender difference in taxation is generally understudied, despite the implications tax policies have on various types of gender inequality. Within this small literature, studies have established the negative impact of joint tax filing paired with progressivity and high marginal tax rates on coupled women’s labor force participation. Less work has explored how progressivity might reduce gender inequality in post-tax income by placing a greater tax burden on men. To address this gap, the most recent wave of data from the Luxembourg Income Study (LIS) Database on single income earners in 27 countries were used. Results indicate that progressivity is associated with higher effective tax rates for men relative to women. Highly progressive countries also show the greatest increases in men’s tax rates in response to gender income gaps, while low progressivity countries do not show increases in tax rates paid by men in response to higher gender income gaps. Finally, progressive taxation and high tax rates are associated with greater reduction in post-tax gender income gaps. This suggests tax progressivity can be a tool for producing more gender-equal income distributions post-tax. Paired with previous research, these results indicate that countries seeking gender equity in taxation should prioritize both progressive taxation and individual tax filing for men and women. Such filing arrangements ensure progressive taxation can support gender equality without also discouraging labor force participation for coupled women.
Gender Equality, Instrumentalized Empowerment, and Decoupling in World Bank Discourse and Project Implementation
This paper merges literature on world polity theory with feminist writings on altered understandings of women’s empowerment. Combined, these literatures explain several disconnects between grassroots feminist notions of empowerment, discourse on gender equality and empowerment by hegemonic development actors, and support for gender equality “on the ground.” Coding the World Bank Group’s gender strategy for 2016-2023 and corresponding Project Information Descriptions (PID), as well as spatial analysis of projects locations compared to the Gender Development Index reveals a decoupling of policy from action. Despite policies and strategies devoted to gender equality, the World Bank invests minimally in projects with a deep focus on women. When projects do focus on women, they promote instrumentalized empowerment in the form of market-oriented livelihood strategies, rather than the relational process of challenging power imbalances promoted by some grassroots feminists. Further, the decoupling of policy from action predicted by world polity theory is also reflected in a partial spatial disconnect between the location of projects and the need for empowerment interventions. These results not only link two bodies of literature, but also reveal an area of intervention for feminists concerned with how livelihood interventions might need to be balanced with relational empowerment. Specifically, there is a need for greater advocacy to address decoupling and better align development interventions toward achieving gender equality and the non-instrumentalized empowerment of women and girls.
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Richards-Melamdir, Morgan. 2021. “Gender Equality, Instrumentalized Empowerment, and Decoupling in World Bank Discourse and Project Implementation.” Presented at the 65th NGO Committee on the Status of Women part of the Conference of NGOs in Consultative Relationship with the UN.
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