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

Abstract

Abstract 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.