Taxation Gender Assessment

The United Nations sustainable goal 5 relating to gender equality, more specifically targets 5.5, 5A and 5C, establish the urgent need to promote legislation, policies and practices, as a necessary foundation for a peaceful, prosperous and sustainable world. Our main target in this report is to analyze the Lebanese tax system and ensure recommendations are presented to ensure a more gender equitable tax system.

Fiscal policies that shape tax systems result from a variety of intertwined and complex economic, political, and social structures. These policies can be formulated to promote shifts in gender norms to create a more equitable society and address the needs and rights of women and girls. Governments can undertake various measures, including tax policies, to ensure that such a rights-based approach to fiscal policy is in place to promote gender equity.

This report was commissioned by UN Women, with the support of the Institut des Finances Basil Fuleihan. The findings, interpretations, and conclusions expressed in this work are those of the author and do not necessarily represent the views of UN Women or the Institut.