Tax Reform for Gender Equality: Principles and Lessons from Nepal and Zambia

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.