A systematised review of the literature related to tax and gender : the road to equality

Abstract

Background: Gender inequality is a global issue affecting both women and men. Although efforts are being made to empower women, the tendency to ignore the likely impact of the changes needed in respect of fiscal policies, such as tax legislation, could be hampering these efforts and exacerbating the disadvantaged position in which women find themselves. Main purpose of this study: This mini-dissertation explores the state of literature in the form of scholarly articles relating to taxes and their impact on women that have been published in authoritative journals. Method: For this study a systematised review was employed as the research strategy and keywords were used as a search strategy to locate the literature to be analysed. Using a thematic analysis, a taxonomy framework with a theoretical theme structure was used to analyse themes that were present in the articles selected for analysis. Results: The analysis of the relevant literature indicated that the research topic was topical and relatable. Most of the studies relating to the research topic that were reviewed can be classified under the discipline economics and follow empirical research methodologies.