This paper examines the gender dimensions of taxation, particularly in lower-income contexts, and explores how tax policy and administration affect women's economic participation and care responsibilities. It notes that increased attention has been paid to gender and tax but that research on the subject remains limited, and that understanding how tax policy and administration affect women's ability to participate in the workforce and carry out care work is critical for advancing development with gender justice.

The paper reviews the existing literature and related debates on gender and tax in lower-income countries, identifies knowledge gaps and maps the broader issues. It distinguishes indirect taxes, direct taxes on businesses, and direct taxes on income, wealth and property, and considers gender equality in tax practice, including gendered taxpayer behaviour and the gendered impacts of tax administration. It explores how tax policies can be made gender neutral or designed to address structural inequalities, while acknowledging the limits of taxation as a tool for tackling broader gender disparities.