Author: Julie P. SmithPublisher:
ISBN:
Category :
Languages : en
Pages : 38
Book Description
Tax Reform, the GST and Women
Author: Julie P. SmithTaxation and Gender Equity
Author: Caren GrownPublisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349
Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Women and Tax Reform
Author: Bettina CassPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 54
Book Description
Women and the Tax System
Author: Esther KnightTaxation and Gender Equity
Author: Caren GrownPublisher: Routledge
ISBN: 9780203852958
Category : Business & Economics
Languages : en
Pages : 304
Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women’s lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Gender Impacts of Government Revenue Collection
Author: Kathleen BarnettPublisher: Commonwealth Secretarial
ISBN: 9780850927887
Category : Social Science
Languages : en
Pages : 77
Book Description
This title was commissioned by the Commonwealth Secretariat as part of its commitment to integrate gender concerns into economic policy. It provides information to assist in the analysis of potential gender bias in tax systems and the design of gender-sensitive revenue measures.
GST
Author: V. S. KrishnanPublisher:
ISBN: 9789332704688
Category : Value-added tax
Languages : en
Pages : 192
Book Description
Doubling Down on a Billion Dollar Blind Spot
Author: Caroline BrucknerPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
In 1972, the U.S. Census Bureau began tracking the total number of women-owned firms and found women owned only 4.6 percent of all U.S. firms. Since then, the total number of women-owned firms (defined as 51 percent or more as owned by women) has grown exponentially to represent 42 percent of all U.S. firms in 2019. During this period, Congress has supported women's business ownership by passing legislation designed to eliminate discriminatory lending practices and promote federal contracting and counseling opportunities for women business owners. At the same time, Congress has regularly worked to enhance the U.S. Internal Revenue Code to benefit small businesses on a number of fronts. Most recently, in December 2017, Congress passed major tax reform legislation (commonly referred to as the “Tax Cuts and Jobs Act” or “TCJA”) to provide tax relief for businesses and families. The initial estimated cost to taxpayers was substantial and projected to increase federal deficits by more than $1.8 trillion from 2018-2027. However, at no point prior to the TCJA did the Congressional taxwriting committees consider whether this would be money well spent when it comes to women business owners (“WBOs”). This is problematic because while women-owned firms have grown to more than 40 percent of all U.S. firms, the majority are small businesses operating in service industries and continue to face challenges growing their receipts and accessing capital. The challenges that WBOs face are not new and Congress had the opportunity to consider them in connection with the 2017 TCJA debate. It failed to do so.This article considers Congress' efforts to spur economic growth through the TCJA with respect to WBOs and finds that Congress effectively doubled-down on the billion dollar blind spot it has with respect to WBOs and tax expenditures targeted to small businesses. Part I provides background on women's business ownership and reviews how WBOs are organized, their average receipts, and growth trends as well as the ongoing challenges WBOs encounter growing their businesses and accessing capital. Part II introduces new data on the absence of women testifying before the tax-writing committees as part of the tax reform process. Specifically, Part II reviews the participation of women testifying before the U.S. Senate Committee on Finance and the U.S. House of Representatives Committee on Ways and Means during tax reform and legislative hearings held during the 110th through the 115th Congresses. Part III summarizes two small business tax expenditures Congress funded in the TCJA that reflect the unintended consequences of Congress' billion dollar blind spot, including: (1) Section 199A - 20% Deduction for Qualified Business Income; and (2) Section 179 - Accelerated Deduction for Small Businesses. Part IV considers more recent efforts by Congress to consider how tax policy impacts WBOs and suggests strategies for Congress to engage in effective tax expenditure oversight and evidence-based policymaking.
Tax Reform - GST Demystified
Author: Michael ChamberlinPublisher:
ISBN: 9781863390705
Category : Sales tax
Languages : en
Pages : 140
Book Description
Tax Reform and the GST
Author: Binh Tran-NamPublisher:
ISBN: 9781863161367
Category : Tax reform
Languages : en
Pages : 298
Book Description