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APMDD Hawkers edit2


This comic strip is inspired by real stories  of APMDD members across the region.  As COVID-19 lockdowns brought already marginalized communities to extreme crises of survival, people came together in the spirit of solidarity. Community pantries
and kitchens, the delivery of basic necessities to the elderly and others who must keep indoors, among other community-led initiatives,  are testament to peoples’ solidarity.

People’s solidarity, however strong and effective,  is not a substitute for the State’s responsibility to provide essential public services, especially  amidst widening inequalities in Asia. People living in extreme poverty, barely affording a single meal in a day, are estimated to have increased to over 100 million in Asia. Gender inequalities have also deepened with heavier demands
on women to provide a disproportionate amount of time on unpaid care work in the midst of greater female unemployment
and widening gender wage gaps. Ironically, Asia and the Pacific has also seen  rapid growth in wealth by individuals
and corporations amounting to over US$ 7.5 billion in 2020 alone. 


Governments have to step up to fulfil their core responsibility of providing #PublicServices,  infrastructures and social protection. The impact of the pandemic could have been less horrific if governments had not been slashing essential services
to give way to privatized services and deregulation for decades. While the burden of financing these social services has been placed on regressive taxes that gravely affect women and other marginalized sectors, governments have lost billions in potential revenues for public services  from policies that enabled corporate tax abuses and illicit financial flows.

The historical and structural roots of inequalities run deep, exacerbated and reinforced by flawed fiscal and tax systems, rules
that need to be ‘rewritten.’ 


It is time to  #RewriteTheRules for #TaxJustice and #GenderJustice. Indeed, it is time to  overhaul political and economic systems that bring crises worldwide  and misery to millions of people. People’s solidarity is the key to advancing a transformative agenda 
to overcome crises and take another path for #systemictransformation.

#GlobalGoals #MakeTaxesWorkForWomen #8for8

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APMDD’s Campaign on Tax, Women’s Rights and Gender Justice


The campaign for tax and gender justice is one of APMDD’s priorities in its work on Development Finance. Tax and fiscal systems are embedded in deeply entrenched patriarchal systems, structures, social norms and practices. They  reflect direct and indirect gender biases and assumptions – in many countries in Asia, tax systems do not recognize women as independent economic agents or as heads of households. Unpaid care work, largely borne by women, are not accounted for and are rendered invisible in tax and fiscal policies. Women, especially those from poor and marginalized sectors,  take on a disproportionate share of the negative impacts of regressive and discriminatory tax and fiscal policies, and have the least voice, power and influence in decision-making on these policies. It is widely known that indirect taxes such as the Value Added Tax (VAT) or the Goods and Services Tax (GST) hurt women and the poor the most.  This is because women tend to earn less and are over-represented in the informal economy, have less access to and control over land, financial resources and other productive assets necessary for their economic survival and independence. And yet women tend to spend a greater share of their income for household necessities.


Women are also exposed to multiple forms of gender-based violence at home, in the world of work and in times of natural disasters and emergencies, but have less access to public services essential to their survival and to living a life of dignity. Where public services are available, they are often inaccessible to women in marginalized communities or remote areas or are unresponsive to their specific needs and conditions. Corporate tax abuses and illicit financial flows that rob economies of revenues that could and should be used for public services negatively  impact on women’s lives.  


Tax and fiscal policies should not be used as instruments for reinforcing inequalities; rather, they should be transformed into tools for addressing inequalities and advancing gender  justice. Women have stood and continue to stand in the frontlines of collective action for economic and gender justice, increasingly taking on tax and fiscal justice as integral to this campaign agenda. 


While APMDD has been taking on tax and gender justice as part of its campaign and advocacy agenda for many years now, a more systematic campaign was launched in 2019 under the banner theme, “Make Taxes Work for Women” 


The campaign objectives are :

1. Work towards reducing unfair tax burdens on women and ending discrimination in tax policies by:

  • raising public awareness about regressive and discriminatory tax policies;
  • building support for progressive and gender-responsive tax and fiscal policy reforms, especially policies that serve to represent, recognize, redistribute and reduce unpaid care work;
  • campaigning for increased allocation of tax revenues for quality, gender-responsive public services. 

2. Expose the flaws of domestic and international tax systems and policies that enable corporate tax abuses and illicit financial flaws, and work towards policy, institutional and structural changes in support of progressive and just taxation by:

  • Raising public awareness about corporate tax abuses and illicit financial flows and their gendered impacts and implications for women’s human rights;
  • Increasing the visibility of ‘tax and gender’ policy recommendations and feminist articulations recommendations in national, regional and global platforms; and
  • Building support for the establishment of transparent and democratic intergovernmental tax commission with sufficient resources under the United Nations, to ensure that all countries can participate on a truly equal footing in the decision-making on global tax rules.

3. Build the power of activists around the world to campaign against gender discrimination and tax injustice, and urge the public and the women’s movements to take on tax justice issues as an integral part of the struggle for women’s rights and economic empowerment.

  • Increase and strengthen women’s participation and leadership, especially from the grassroots, in movements for tax and economic justice;
  • Strengthen capacities of social movements, grassroots organisations, and other CSOs to campaign against gender discrimination and tax injustice;
  • Build and strengthen a core of women leaders from among grassroots organisations, social movements and other CSOs who will advance and sharpen feminist analyses and articulations, and help sustain the work around tax and gender justice;
  • Mobilize gender champions in parliament and academia, and build support from decision makers.


Key Demands

Reduce unfair tax burdens on women

Remove gender biases and discriminatory provisions in tax and fiscal policies

Recognize, represent, reduce and redistribute unpaid care work

Increase tax allocation for quality, gender-responsive public services

Stop corporate tax abuses, stop illicit financial flows (IFFs). Establish an inclusive, democratic, transparent and equitable inter-governmental mechanism for tax cooperation under the auspices of the United Nations


Key Activities in the Campaign on Tax, Women's Rights and Gender Justice (2021-2022)

Organizing and Country Consultations

Focus will be on setting up and consolidating a Campaign Committee and continuing regional and country consultations to develop  campaigns and support country activities.


This involves mainly orientation sessions on Framing Feminist Taxation and Campaign and Advocacy Training, including legislative/policy advocacy and communications training.


Key advocacy moments include

Asian Women’s Day, 8 August, initiated by APMDD in 2019; 

“16 Days of Activism against Gender-Based Violence” – 16 Nov-10 December; 

Women’s Month, International Women’s Day (March 8);

Global Days of Action to “Make Taxes Work for Women”; 

and, the UN Commission on the Status of Women session in March. 

There are also social media actions and activities such as 8for8, our social media campaign with theTAFJA Tax and Gender Group every 8th of the month to bring attention to our demands for tax and gender justice and “Our Stories”, a comic strip created with young female artists. 


Situation and issue analysis on “’Burdens’, Biases, and Budgets”

‘Burdens’ – Gathering data and information to monitor the situation of women and analyze the multiple burden of women, through an economic and gender justice lens, looking at multiple and intersecting forms of discrimination (e.g. women’s social and economic situation, including health and care work, exposure to multiple forms of violence especially economic violence; access to public services)

‘Biases’ – Surfacing, identifying, analyzing direct and indirect biases in tax policies (e.g. impacts and implications of regressive tax policies like VAT/GST; discriminatory policies)

‘Budgets’ Data gathering, monitoring, analysing national (or local) budgets and fiscal policy in general through the lens of tax and gender justice; e.g. public spending for health (particularly women’s health); care work; and. how gender-responsive are national and local budgets, including looking at women’s participation and influence in decision-making on budgets.

Tax, Illicit Financial Flows and Inequalities

Engaging Parliamentarians and Mobilizing Women Parliamentarians

APMDD will engage parliamentary groups and women parliamentarians to advocate for the institutional adoption of tax and gender justice in their legislative programs and priorities.  Progressive tax reforms to be supported include the elimination of value added taxes, introduction of wealth taxes, and, implementation of tax incentives reviews.

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#8for8 Campaign: Make Taxes Work for Women

APMDD VAT Our Stories
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Now is the time for states to recognize the contribution of informal women workers, fulfill their rights and accord them what is long over due!

Make Taxes Work for Women in the Informal Economy

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Amidst COVID-19 and lockdowns, violence against women, women’s unpaid care work, job loss, and exposure to health risks have intensified.

Make Taxes Work for Women Now!