World Bank. Gender and Taxation: Insights from New Data Across 81 Economies.
The policy brief Gender and Taxation: Insights from New Data across 81 Economies analyzes how tax systems incorporate (or fail to incorporate) gender considerations. Using new data from the World Bank’s Women, Business and the Law project, it provides the first cross-country baseline on gender and taxation.
The study shows that tax systems can unintentionally create unequal outcomes between women and men, affecting labor participation, entrepreneurship, and access to economic opportunities.
Tax design and gender inequality
One of the main findings is that tax structures—especially joint filing systems—can discourage women’s participation in the labor market. These systems often impose higher marginal taxes on secondary earners, who are typically women.
Even in countries with individual taxation, family-based provisions (like dependent spouse deductions) can reinforce traditional gender roles and reduce women’s financial autonomy.
Additionally, 22 out of 81 economies still have tax provisions that explicitly treat women and men differently, sometimes reinforcing inequality instead of reducing it.
Administrative gaps and lack of data
The report highlights significant gaps in tax administration. While some countries collect gender-related data, very few use it effectively.
Notably, none of the analyzed economies systematically include gender impact assessments in tax expenditure reports, limiting transparency and policy effectiveness.
These gaps make it difficult to evaluate who benefits from tax systems and whether they promote equity.
Conclusion and policy implications
The brief concludes that achieving gender-equitable taxation requires structural reforms. Key recommendations include promoting individual taxation, eliminating biased provisions, and improving gender-disaggregated data systems.
Overall, taxation should be aligned with broader fiscal policies to support gender equality and inclusive economic growth.
Reference
Niesten, H. M. L., Ferraz Di Ricco, L., & Sakhonchik, A. (2026). Gender and taxation: Insights from new data across 81 economies. World Bank. https://hdl.handle.net/10986/44647