Women's Descriptive Representation and Gendered Import Tax Discrimination

We identify a form of gender-based governmental discrimination that directly affects billions of women on a daily basis: the setting of import tariffs for gendered goods. These tax rates, which can differ across otherwise identical gender-specific products, often impose direct penalties on women as consumers. Comparing nearly 200,000 paired tariff rates on men’s and women’s apparel products in 167 countries between 1995 and 2015, we find that women suffer a tax penalty that varies systematically across countries. We demonstrate that in democracies, women’s presence in the legislature is associated with decreased import tax penalties on women’s goods. This finding is buttressed by a comparison of democracies and non-democracies and analyses of the implementation of legislative gender quotas. Our work highlights a previously unacknowledged government policy that penalizes women and also provides powerful evidence that descriptive representation can have a substantial, direct impact on discriminatory policies.

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Publication Details

Published
2025-09-20
DOI
https://doi.org/10.31235/osf.io/2g4z7_v1
Primary Topic
Taxation and Compliance Studies
Type
article
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article

Women's Descriptive Representation and Gendered Import Tax Discrimination

David Fortunato, Timm Betz, Diana Z. O’Brien
Taxation and Compliance Studies
article

Women's Descriptive Representation and Gendered Import Tax Discrimination

David Fortunato, Timm Betz, Diana Z. O’Brien
article en

Abstract

We identify a form of gender-based governmental discrimination that directly affects billions of women on a daily basis: the setting of import tariffs for gendered goods. These tax rates, which can differ across otherwise identical gender-specific products, often impose direct penalties on women as consumers. Comparing nearly 200,000 paired tariff rates on men’s and women’s apparel products in 167 countries between 1995 and 2015, we find that women suffer a tax penalty that varies systematically across countries. We demonstrate that in democracies, women’s presence in the legislature is associated with decreased import tax penalties on women’s goods. This finding is buttressed by a comparison of democracies and non-democracies and analyses of the implementation of legislative gender quotas. Our work highlights a previously unacknowledged government policy that penalizes women and also provides powerful evidence that descriptive representation can have a substantial, direct impact on discriminatory policies.

Openalex Percentile: Top 66%
Taxation and Compliance Studies
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