These guidance notes explore the impact of fiscal policy on gender equality. Tax, public spending and fiscal policies have different impacts on women and men and can reinforce existing social and economic inequalities. This is why it is essential to examine how taxes are structured, who bears the burden, and how revenues are spent—each of these elements can either support or undermine gender equality. However, it is the combined effect of different tax policies and their interaction with government expenditures and other policies that shapes the final impact on gender equality. 

The guiding questions in this document are suggested as prompts to encourage a more in-depth gender analysis of the tax system.