Value Added Tax and gender disparities in the Caribbean electrónico Carissa Rodulfo
By: Rodulfo, Carissa
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | PRINCIPIO DE IGUALDAD | EQUIDAD IMPOSITIVA | ADMINISTRACION TRIBUTARIA | ESTUDIOS DE GÉNERO | REGRESIVIDAD DEL IMPUESTO | CARIBE
In:
International VAT Monitor 2022 (Volume 33), No. 1, p. 27-31Summary: Using a critical tax policy framework, in this article the author probes into the conventional perceptions of taxation fairness, efficiency and equality by examining the extent to which social justice and human rights considerations are reflected within tax policy discourse in the Caribbean Community (CARICOM). By highlighting the regressive nature of Caribbean tax systems exhibited within their use of VAT and the content of their policies, the possible implications of gender bias and disparities produced are discussed. Thereafter, recommendations on how to address gender tax disparities in the region are proposed and reasons are given as to why there is a need for further research.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/1-7 (Browse shelf) | Available | IVM/2022/1-7 |
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Disponible únicamente en formato electrónico.
Resumen.
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Using a critical tax policy framework, in this article the author probes into the conventional perceptions of taxation fairness, efficiency and equality by examining the extent to which social justice and human rights considerations are reflected within tax policy discourse in the Caribbean Community (CARICOM). By highlighting the regressive nature of Caribbean tax systems exhibited within their use of VAT and the content of their policies, the possible implications of gender bias and disparities produced are discussed. Thereafter, recommendations on how to address gender tax disparities in the region are proposed and reasons are given as to why there is a need for further research.
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