Tax systems are often
assumed to be neutral, yet they can reinforce gender inequalities in practice.
This article examines how this inequality is embedded in both the design and
administration of tax systems in developing countries using Nepal and Zambia as
case studies. The analysis is grounded in a framework drawn from sound
principles of economics and public financial administration. The article distinguishes
between explicit bias – legal or administrative provisions that directly
differentiate between men and women – and implicit bias that arises from
seemingly neutral tax rules that reflect and reproduce gendered economic roles.
The article uses case studies to illustrate how these biases manifest in
income, consumption, and trade taxes as well as in tax and customs
administration. It argues that well-designed tax policy and public financial
management reforms can raise revenue more efficiently and equitably, support
inclusive growth, and advance gender equality. The article concludes with
recommendations to align tax policy and administration with gender-equitable
development goals.