The subject of gender and taxation has gained increasing traction in policy circles. Most existing evidence is based on the implicit and explicit bias framework developed in the mid-1990s. This framework has been useful in promoting research in this area, and tax reforms to address gender biases. However, as explicit biases become increasingly rare, we argue that the framework is no longer fit for guiding policy towards improved tax equity and gender equality. Most importantly, the “tax bias” framing creates the impression that the solution to rectifying the underlying problem lies in reforming the tax system. This is why are proposing an alternative approach that starts with a clear focus on the policy goal of gender equality from a broader fiscal perspective and reforms to tax policy and administration to generate sufficient revenue to fund policies for gender equality and to improve tax equity.
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