Addressing gender gaps to support fair and equitable tax systems in ATI partner countries
On 10 March the ATI webinar Supporting the fairness and equitability of tax systems in ATI partner countries: addressing gender gaps took place virtually, gathering about 60 participants and offering discussion in English with French interpretation.
The event opened with remarks from Ishmael Zulu, Senior Policy Officer for Tax and Equity at the Tax Justice Network (TJNA), who outlined the objectives of the webinar and encouraged listeners to look beyond the common understanding of gender gaps in national tax systems as a one-dimensional topic and instead approach the topic more holistically. This understanding is reflected in the multifaceted nature of Action 1 of the ATI Seville Declaration on Domestic Revenue Mobilisation, where members have committed ‘to support DRM efforts on the basis of fair, gender responsive and environmentally sensitive tax policies, as well as fair, efficient, effective and transparent revenue administrations.’ Henrique Alencar, from Oxfam Novib, then provided an overview of the key focus areas of the Fair Tax Monitor (FTM) gender research that formed the core of the webinar discussion.
Motivation and definition of gender gaps
Two main types of gender bias can lead to unequal taxation outcomes for men and women, often to the disadvantage of women. Explicit gender bias has largely been eliminated in most tax systems, although exceptions remain in some contexts, for example where inheritance practices favour sons over daughters. Implicit gender bias, however, remains widespread. Many policies appear gender neutral but can produce unequal outcomes for men and women in practice. These outcomes are often linked to unequal access to employment and income opportunities due to factors such as:
- Limited access to education;
- Employment in the informal economy;
- Seasonal and part-time jobs;
- Persistent gender pay gap;
- Maternity leave;
- Unpaid work.
Insights from specific areas of implicit gender bias
Women are overrepresented in informal economic activities, where they often face regressive fees and lack access to social protection and pension systems tied to formal employment. At the same time, gendered consumption patterns in countries that rely heavily on indirect consumption taxes and unequal access to assets such as land can reinforce economic disparities. With wealth taxes still less prominent around the globe, an important possible way for more equitable redistribution across income levels and genders remains relatively unexplored.
Both speakers highlighted the need for stronger gender-sensitive approaches in both tax policy and administration. Improving awareness and training among tax officials, particularly when engaging with women entrepreneurs and informal economy actors, was identified as an important step. The importance of collecting gender-disaggregated tax data and strengthening engagement with civil society to better understand and address gendered impacts of taxation was also emphasised.
Access the full presentation here.
Gender equality in taxation: Insights from Benin and Zambia
The webinar then shifted from discussing structural challenges to examining country experiences. Representatives from Benin and Zambia shared practical examples of how gender considerations are being integrated into fiscal policy and public financial management.
Responding to the question of whether Benin has introduced policies that directly address gender inequality in taxation, Damas Hounsounon, Director of the Reform Monitoring Unit of the Tax Department in Benin, emphasised that taxation is not only an economic instrument but also a social one. In this sense, taxation is not merely a source of revenue for the state but also a means of promoting fairness and equity for disadvantaged groups.
To this end, Benin has taken several steps to address gender gaps. These include
- removing gendered terminology and biased language from the country’s tax code and related legislation.
- addressing gender disparities in access to information by ensuring that tax-related resources are accessible to women.
- outreach initiatives where trained staff conduct home visits to inform women who may be unable to attend public meetings due to domestic responsibilities or childcare.
Government announcements and informational materials are disseminated in various languages to ensure that a broader share of the population can understand and engage with fiscal policies reflecting differences in education between males and females. In addition, Benin’s ministries regularly collaborate with civil society organisations (CSOs) to identify and address gender-related challenges.
Nkombo Mwiinga, Senior Budget Analyst at the Ministry of Finance and National Planning in Zambia, then presented Zambia’s experience, highlighting the country’s continued efforts and pioneering role on the continent in incorporating gender considerations into fiscal governance. Zambia has recently published gender-disaggregated data as part of its Gender Responsive Public Expenditure and Financial Accountability (PEFA) assessment, enabling policymakers to better identify barriers within fiscal systems and design evidence-based responses.
Building on this analysis, several policy measures have been introduced. These include
- taxpayer education and outreach programmes targeted at small and medium-sized enterprises (SMEs), where women entrepreneurs are strongly represented.
- piloting gender-responsive budgeting guidelines within the Ministries of Energy, Health and Agriculture as part of the 2026 budgeting process.
- regular dialogue between the Ministry of Finance with CSOs and private-sector representatives during budget preparation and review processes.
In addition, quarterly town hall meetings are organised with CSO partners to provide updates on economic developments and ensure that policy discussions reflect the needs and perspectives of different stakeholders.
Next steps for gender-responsive tax capacity building
The webinar which has brought together roughly equal numbers of males and women, concluded with an interactive Q&A session involving participants from civil society organisations, tax administrations and government institutions. Discussions highlighted both the growing recognition of gender issues in taxation and the need for continued efforts to translate insights into practical policy reforms as highlighted by the case of Benin, where official laws, quotas or comprehensive studies addressing gender-related fiscal distortions are still limited.
In closing, the ATI Secretariat outlined upcoming initiatives aimed at further advancing its work on taxation and gender in Q2 and Q3 of 2026. One key output will be a multi-country report that provides a comparative regional perspective on gender and taxation. Drawing on national Fair Tax Monitor reports, both already published and forthcoming, the study will identify common patterns across countries while also highlighting important contextual differences.
The ATI Secretariat will also continue to support capacity development for partner countries through targeted training initiatives. These include tailored online training sessions focused on strengthening technical and institutional capacity on gender-responsive taxation and public finance in the upcoming months.
In case you missed it, you can access the event's programme here as well as the presentation delivered during the session.