Jump to ContentJump to Main Navigation
Tax, Inequality, and Human Rights$
Users without a subscription are not able to see the full content.

Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 20 October 2019

“Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws

“Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws

Chapter:
(p.429) Chapter 19 “Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws
Source:
Tax, Inequality, and Human Rights
Author(s):

Kathleen A. Lahey

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0020

This chapter highlights the inadequacy of current measures to mitigate the regressive impacts of value-added tax (VAT), particularly on women as individuals, female-headed households, and female-owned businesses. It argues that the text of the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW), the CEDAW Committee’s jurisprudence, and the Beijing Platform all mandate the use of more progressive tax strategies, such as graduated personal income taxes and broader VAT exemptions to cover all basic needs, as well as gender-impact analysis of taxation and correction of discriminatory policies. In short, CEDAW and the Beijing Platform form a comprehensive global implementation framework designed to actively secure both formal and substantive equality in all laws, policies, and practices in all member countries, as well as in regional and global governance organizations.

Keywords:   value-added, taxfemale-headed households, female-owned businesses, CEDAW, Beijing Platform, personal income tax, VAT exemptions, gender-impact analysis, discriminatory policies, substantive equality

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .