Women’s Rights and Fiscal Justice

Abstract

This article makes the case for tax policy to be considered from a human rights perspective. In a context of increasing economic inequality and austerity programmes cutting back on services and social protection measures, it is critical for human rights advocates to take up tax as an issue for the full realisation of human rights. In particular, given the gendered consequences of lack of funding to realise human rights, tax policy is of particular importance to women's rights advocates and feminists globally. Whether it is the impact of indirect taxes on women’s income, how tax policy influences labour market participation for women or the consequences for women’s rights of large scale corporate tax dodging, our advocacy would benefit from a deeper understanding of tax as human rights issue.

Keywords: Tax justice; Women’s rights; Development