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 IssueBrief 2 WealthTaxGenderJustice 28JUL2023 page 0001


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Inequality in many countries in Asia persists as a social ill that requires immediate and sustainable solutions. Though the region saw a decrease in income inequality from 1993-2019, the level of income inequality continues to be almost twice the level in OECD countries (OECD, 2020). Furthermore, it was found that from the same period (1993-2019), inequality within countries such as India increased significantly (Li, 2020). In Asia, the Philippines continues to have the highest level of income inequality while income inequality rose in Indonesia in 2019 (OECD, 2020).


The COVID-19 pandemic only exacerbated an already broken economic system which prioritizes the wealth and profit of a few billionaires versus the lives and livelihoods of the people. In Asia, billionaire wealth grew during the pandemic by USD1.46 trillion while 147 million people lost their (full-time) jobs, the income of informal and migrant workers fell by 21.6%, and millions of girls were forced to drop out of school (Behar, 2022; Lee-Koo, 2021).


Inequality in Asia grew to outrageous and unjust levels where the “wealthiest 1 percent owned more wealth than the bottom 90 percent” (Behar, 2022). This wealth owned by the 1% often come in the form of land, real estate, stocks and bonds, and other assets that continuously generate massive amounts of passive income for their owners. Other assets owned by billionaires are also hidden in the form of cars, boats, paintings, and other tangible assets. 


While the billionaires in Asia continue to amass the wealth of the region, its women, children, and laborers continue to face exploitation. Women, children, and workers in Asia who labor to generate profit and wealth for the wealthiest 1% face hunger and destitution. In 2020, Asia Pacific saw an increase of 54 million people who faced hunger, driving the total of Asia’s hungry to more than 375 million. Furthermore, 1.8 billion people in Asia Pacific do not have access to healthy diets and proper nutrition (UNICEF, 2021), while 40% do not have access to healthcare and 60% are not covered by social protection (Global Call to Action Against Poverty, 2022). Income and wealth inequality is a social, political, economic, and cultural issue which require just and sustainable solutions.



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Women carry the burden of extreme poverty and inequality in Asia. Patriarchal social norms and beliefs that view women secondary beings subordinate to men continue to produce and reproduce unequal gender power relations. This systemic inequality makes women a target for gender-based violence and other forms of discrimination in formal and informal institutions. This also intersects with other inequalities such that economic inequality is a gendered phenomenon, with an over representation of women living in impoverished communities. Women are paid far less than their male counterparts and whatever resources are made available to the working class are first made available to men. The needs of women are also often unmet in the workplace, in communities, and other institutions as decision-making are generally within the purview of men who have little to no interest in meeting such needs. Institutional, cultural, political, economic, and religious barriers to accessing resources pose a serious threat to the economic security of women, despite being custodians and providers of such resources (food, water, health, and education), making them more vulnerable to violence and abuse.


The value of women’s reproductive labor remains invisible in public policy despite overwhelming estimates that illustrate its massive subsidy to the world economy. OXFAM has dubbed care work as “the most valuable industry in the world” (OXFAM International, n.d.), which is valued at USD10.8 trillion if considered at minimum wage. Despite this, very few underfunded services are afforded to women to support them in their care work and access to such services have diminished since the pandemic.



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It is against this reality where a wealth tax should become an immediate and sustainable initiative to fight gender inequality in Asia. A wealth tax can harness taxation’s potential to redistribute wealth and raise badly needed resources to finance public services, social infrastructures and other support systems and measures that are urgently needed to fulfill women’s rights and needs, deliver gender justice, and reduce inequalities. Extreme poverty and inequality have become an unjust reality in a world where a handful of billionaires control the wealth and resources of a nation. In a patriarchal world, women are among the first to suffer from poverty and inequality. Women also carry the burden of creating such wealth as their labor are continuously exploited for the benefit of the few.


In INDIA, 5% of its richest citizens owned 60% of the country’s wealth from 2020-2022. Their wealth grew by 121%. Unsurprisingly, the healthcare industry hosted 32 of the 166 billionaires in India in 2022, making it the top industry with the most billionaires (Fortune India, 2023). Amidst this growth in wealth in India and its healthcare industry, over 1 million women lost access to reproductive health such as abortion and contraceptives within a span of 6 months in 2020 (Buckshee, 2021). Taxing India’s billionaires at a rate of 5% can “cover the entire cost of tribal healthcare (in India) for five years” (Jha, 2023), which can allow indigenous women access to maternal and reproductive care.


Such increase in billionaire wealth also did nothing to save the jobs of women in India. At the start of the pandemic, 47% of women in India also lost their jobs (compared with 7% of men). Women working in the informal sector in India also represented 80% of job losses (UN women, 2021).


INDONESIA saw the wealth of 15 of its billionaires grow at the start of the pandemic. Its wealthiest billionaire increased his wealth by 27% by June, 2020 (Rustandi, 2020). Meanwhile, women’s income and working hours saw a deep decline in Indonesia. In restaurants and hotels, women’s working hours were cut by 50% (compared with 35% of men) (The Jakarta Post, 2020). Women also suffered from the reduced income of micro, small, and medium enterprises (MSMEs), owning more than 50% of such establishments (Hidayahtulloh, 2021; The Jakarta Post, 2020).


In the PHILIPPINES, billionaire wealth increased by 30% during the pandemic (Rivas, 2021) while women’s access to health, education, and livelihood decreased and cases of gender-based violence increased. A survey found that almost 71% of women in the Philippines reported their education as among the most impacted by the pandemic (Khullar, 2021).


What this tells us is that a lot of the economic impact of COVID-19 on women and impoverished communities, the people, and the planet was devastating BUT could have been prevented or mitigated. It tells us that so many lives could have been saved if public services had been adequately financed, available and accessible to all, and responsive to the needs of women and marginalized communities and if wealth had been equitably distributed so that majority of the people were equipped to deal with health, economic, and other crises. It tells us that there is, in fact, enough wealth in the world to ensure decent lives and livelihoods for ALL people.


Establishing a wealth tax is, first and foremost, an essential step towards ending the regressive character of tax systems that are biased towards protecting the interests of corporations and individual elites. Secondly, a wealth tax can generate much needed revenues for financing essential services and other measures needed to address inequality, deliver gender justice as and other urgent actions to address the multiple crises, and build inclusive and sustainable societies. Thirdly, a wealth tax combined with other progressive reforms in fiscal and tax systems, can help end austerity and boost public spending, and help realize wealth redistribution and economic justice. Billionaires should not have access to excessive amounts of wealth in the first place, and it is an unjust economic system powered by capitalist and patriarchal institutions that allows them to have so much wealth. It is the same unjust economic system that allows women, children, and workers to be exploited for the sake of generating wealth for the 1%.


 Women want wealth tax now!

IssueBrief 2 WealthTaxGenderJustice 28JUL2023 page 0005

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WE ARE WORKERS TOO! Recognizing unpaid care workers through tax and fiscal justice

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Download the PDF Version: pdfWE ARE WORKERS TOO! Recognizing unpaid care workers through tax and fiscal justice

Governments’ reliance on indirect taxes to raise revenues adds more burden to low-income families, instead of economic relief. Value-added Tax (VAT), Goods and Services Tax (GST), and excise taxes on fuel are especially burdensome for women who generally earn less than men and who take on a bigger share of care and domestic work. Given this, plus the impacts of austerity measures prescribed by international financial institutions and decades-long privatization of essential services, women's struggles for survival and economic and gender justice have become even more acute. As women’s labor is exploited in homes and factories, the vast majority of women across the world continue to be time-poor, earn less than men, and have the least access to productive and other resources needed for social and economic resilience in times of crisis.


Millions of women across the world take on the bigger share of care work for families and households, a great deal of which are unpaid labor, and spend more of their income on basic household goods. The situation of women and other care workers who have no income of their own is often worse. Having to pay consumption tax for basic necessities worsens the already appalling situation of unpaid care workers, especially those who care for families that are barely surviving.


On top of the daily grind of taking care of the sick and elderly, cooking, cleaning, teaching children, and making do with deficient social services, the majority of women still have to find ways to earn to increase the income of their households. Surviving on a single income is almost impossible for many families and households. Many women have had to take on odd jobs (laundry, piece work, etc) or find informal work even in the formal sector.


While many women would prefer to seek formal employment, they are constrained by care duties at home and the lack of state provisions for child care and other physical and social infrastructures needed to enable them to work ‘outside the home’ without sacrificing care responsibilities. The 2017 ILO-Gallup report points out that, globally, a majority of women, including those who are not in the workforce, would prefer to work paid jobs. However, they were constrained by the challenges of work-family balance and lack of affordable care such as daycare centers for children.


Social norms, gender stereotypes, and macroeconomic policies that undervalue care work as “women’s work” or serve to confine women to unpaid domestic work and limit their social and economic mobility serve as barriers to women’s full enjoyment of their rights: right to education, decent work, right to access public spaces and be represented in decision-making, and many others. These discriminate against women, perpetuate gender pay gaps, exacerbate the “feminization” of poverty, and continue to disempower millions of women across the world.

 “Women’s work” by the numbers 

An International Labor Organization (ILO) report issued in June 2018 states that gender stereotypes and biases toward care work are still influential even as attitudes towards the gender division of paid and unpaid care work are changing. 

The ‘male breadwinner’ family model along with women’s traditional caring role remains deeply ingrained within societies. The report says, globally, women perform 76.2 percent of total hours of unpaid care work, more than three times as much as men.  In Asia and the Pacific, this rises to 80 percent with men performing the lowest share of unpaid care work of all regions (1 hour and 4 minutes). In Pakistan,  men devote a mere 28 minutes or 8.0 percent of their total working time. In India, men do only 31 minutes (7.9 percent) of unpaid care work. 

According to the ILO report, with data on two-thirds of the world’s working age population, 16.4 billion hours per day are spent in unpaid care work - the equivalent to 2 billion people working eight hours per day with no remuneration. Were such services to be valued on the basis of an hourly minimum wage, they would amount to 9 percent of global GDP or US$11 trillion (purchasing power parity in 2011).

Reference: Care Work And Care Jobs


The undervaluation of care and care work, is reflected in the gross imbalances and gaps in national budgets and lack of publicly funded care services, support systems for care workers, and physical and social infrastructures needed to reduce and redistribute care work. Care – caring for families, communities, and society as a whole – is an essential need and function of any society; it is not “just a woman’s responsibility,”  but the collective responsibility of society.


The Asian Peoples’ Movement on Debt and Development (APMDD) advances a comprehensive agenda for tax and gender justice that takes into account the multiple and intersecting layers of discrimination that women in Asia face and particularly notes the following1:

  • “The invisible and unpaid care work of women; the multiple responsibilities of housework; and economic activity for income -- Women assume a hugely disproportionate share of care labor or social reproduction. Taking care of the household, the children, the elderly, and the sick are still mainly seen as ‘women’s work’ – which are not valued (not seen as work) or undervalued (not seen as equally important to other work) and largely unpaid. The invisibility of women’s work is also an issue in economic production, where some of the work that women do are not recognized as part of the production process. It has been said that women perform more than two-thirds of the world’s work, produce almost half of the world’s food, yet only receive a small fraction of the income they would have otherwise earned, and only own one percent of property.

“Care labor and more specifically social reproductive work are not only largely unrecognized and uncompensated, but it also continues to be exploited under capitalism and made to feed into global trade and production chains in the current context of neoliberal globalization. It is also assumed that such care work rendered by women will take on the burdens resulting from the steady decline in public subsidies, or when essential social services are privatized.”

“We challenge such measures as the household and GDP, that do not take into account micro to macro inequalities in power and entitlements and fail to recognize the significant contributions of women’s unpaid work throughout human history.”


  • “Women’s status and treatment within the family and within the context of marriage -- Despite playing a central role in caring for the family, women have secondary and/or subordinated status in the family with less power and privileges. Issues under this include women’s subjugation in the household decision-making process, the prevalence of domestic violence, prioritization of children’s and male partners’ health and nutrition over women’s, unjust household practices such as the dowry system, child/forced marriages, domestic violence, male-privileging inheritance and property rights, and discrimination over single and female-headed households, the problematic assumption that heads of households are always male.”


The road to equality for women requires a change of course, most especially to assert the cause and rights of the most vulnerable women which includes unpaid care workers.


Fiscal and tax systems should thus be transformed to ‘make taxes work for women,’ revalue care and render what is due to unpaid care workers; truly serve the interests of people and  the planet, and work for the building of just and equitable societies. Toward these ends, we advance the following calls and demands:



Regressive taxes like VAT and GST disproportionately burden women who make up the majority of the poor and who spend more on household necessities like food and utilities. The system of raising revenues by relying on indirect taxes only worsens the situation of unpaid care workers who do not earn any income to spend and who are part of or work with families who do not have much to spare as well. Unpaid care workers and women doing domestic work who have no regular income of their own but who have to care for families are hard pressed to manage with the additional VAT or GST on top of the prices of consumption goods.


But governments usually spare high-net-worth individuals and hard-to-tax groups, taxing regressively, while offering generous tax incentives to corporations. They focus on collecting sales and consumption taxes such as VAT, GST, and excise taxes that do not account for vast income disparities between the rich few and the poor majority. Meanwhile, tax avoidance and evasion by elite individuals and corporations remain unchecked and have led to the loss of potential tax revenues. (See article The Pandora Papers Exposé: Hoarding wealth amidst global hunger and uncertainties.)


VAT and GST are major sources of revenue in countries in Asia. But VAT, GST, and excise taxes on fuel weigh heavily on low-income households. In March, APMDD-India members agreed to campaign against the rise in fuel prices and LPG (Domestic Cooking Gas) prices. “Price increases in essential commodities impact women more than men as they are the ones who manage household expenses. A campaign to understand the issue is necessary," said one of the organizers of the consultation.


Unfortunately, some governments in the region are looking to increase regressive taxes further. Pakistan is likely to increase the sales tax rate to 18 percent from 17 percent in the federal budget 2022-2023. Sales taxes are, similar to VAT, regressive as a uniform amount is paid regardless of income.


In the Philippines, the Department of Finance is also proposing the expansion of the VAT  base and the repeal of exemptions to the incoming new government. The standard VAT rate of  12 percent of the gross selling price or gross value currently applies to most supplies of goods, properties, and services. Changes to the VAT regulations were made in 2021 under the Corporate Recovery and Tax Incentives for Enterprises or CREATE Act. The law introduced a lower corporate tax and increased the excise taxes on fuel, automobiles, tobacco, and sugar-sweetened beverages with corresponding impacts on the prices of other goods and services consumed by Filipinos.


Indonesia already increased the VAT rate from 10 percent to 11 percent, effective 1 April 2022. Basic goods and services (rice, meat, public transport, etc.) will continue to be exempted.


Instead of increasing the tax burdens of ordinary people, governments should instead work toward progressive taxation that has the potential to earn much bigger tax revenues.



The dismal state of public services, revealed so poignantly during the height of the pandemic, is the outcome of decades-long privatization of essential services, including health care, underfunding of public services and other ‘belt-tightening’ measures prescribed by the IMF-WB on developing countries. Debt servicing and military spending also ate up chunks of national budgets in the region. Systematic tax avoidance by corporations and the elite, and other forms of illicit financial flows led to foregone revenues and drained economies of precious resources much needed for public services.


But massive resources are needed for governments to decisively address the collective plight of unpaid care workers and fulfill the commitment to reduce and redistribute care work.


Tax revenues should be allocated to priority and essential public services that fulfill basic needs and rights, and serve to reduce and redistribute care work, such as the following: 

*Primary health care facilities, including quality and gender-responsive reproductive health care;

*Day care facilities and other social infrastructures that truly address women and children’s needs; 

*Assisted living facilities for the elderly and persons with disability, and public spaces and buildings with assistive technology; 

*Safe, women-friendly and accessible public spaces, especially markets, footbridges roads, and WASH (water, sanitation, and hygiene) facilities, sources of clean and safe water; and  

*Lean, accessible and affordable, and safe energy for household needs.


Barriers to care workers' social life, violations of their human rights, and their economic insecurity and poverty must be addressed as a matter of justice. Unpaid care workers, because they are not recognized as ‘workers’, do not enjoy basic workers’ rights including decent and fair wages, organization and joining of unions, economic initiative, social security, and retirement. Their workplaces – the ‘homes’ – are often deemed as ‘private spaces’ that are not supported or monitored for health and safety. They receive no assistance for sudden changes in work conditions, unlike other workers who have the right to assistance from loss of employment or receive some relief in emergencies like during the COVID-19 work slowdowns and closures.


Governments and societies must ensure their enjoyment of basic workers’ rights and other rights, including economic security, rest and leisure, equal access to public service, and participation in the cultural life of the community. Governments should ensure social protection, especially health and social security; ensure access to quality and gender-responsive continuing education and lifelong learning; and, reward unpaid care work through tax credits, VAT/ GST exemptions, and/or other financial instruments.


Tax systems should be rights-based and tax policies can be made to ensure that tax revenues are raised and spent in ways that promote human rights and gender equality. Governments must step up to adequately finance gender-responsive social services that promote women’s rights and reduce inequalities, including through gender-responsive budgeting.



Women in unpaid care work and other fields and situations that hinder their economic autonomy and full exercise of their rights should be recognized and have the right to representation and participation in public life and decision-making. Spaces and resources must be allocated to support community-based women’s organizations and initiatives.


Governments have to work to realize their commitment to this agenda in the Beijing Declaration and Platform for Action, the most comprehensive agenda to date, on gender equality and women’s empowerment. The Platform for Action brought forward issues that impact women and girls and an understanding of women’s and girls’ rights and ushered in a new mindset that realizing the full potential of women and girls is a powerful and essential component of sustainable development. Among the issues identified to impact women and girls are poverty, violence against women, girls’ education, and equal participation of women in the labour market, especially in highly skilled jobs, STEM industries, and senior management. It is committed to promoting the balance of paid work and domestic responsibilities for women and men.



Tax and gender justice require a radical rethinking of the value of care work and women in society. A transformative agenda for social and economic rebuilding that revalues care work and places people’s and the planet’s well-being at the center starts with a departure from the current capitalist and patriarchal system that feeds off the unpaid and underpaid labor of millions of women for the benefit of the elite few and corporate giants.


It is the sovereign right of people to reform their tax systems and institute policies away from the tax-related impositions of international financial institutions and toward people's needs and interests, and equality.


Unpaid care workers must be full participants in transforming the economy where care is valued as a public good and care workers can exercise their rights as workers and achieve economic autonomy and gender empowerment.


​Addati, L., Cattaneo, U, Esquivel, V., Valarino, I. (2018) Care work and care jobs for the future of decent work (Report) International Labor Organization. 



1 JSAPMDD Women and Gender Framework and Perspectives Paper (2019, Working Paper of the APMDD Women and Gender Working Group. (unpublished). .

​​Progress of the world’s women 2015–2016: Transforming economies, realizing rights (2015) UN Women.


Statistical Yearbook for Asia and the Pacific 2016 (2017) United Nations Economic and Social Commission for Asia and the Pacific.  



Sciortino, R. (2021) Informal Workers in Southeast Asia: Resourceless, yet Resourceful https://www.wiego.org/blog/informal-workers-southeast-asia-resourceless-yet-resourceful

Revenue Statistics in Asia and the Pacific 2021: Emerging Challenges for the Asia-Pacific Region in the COVID-19 (2021) Organisation for Economic Co-operation and Development (OECD)-Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV). 


COVID-19 has underscored unpaid care and domestic work as the burdens of care workers were multiplied with households keeping indoors because of the shift to online classes and work from home arrangements, and further extended in households when household members are infected with COVID 19 and, at the height of infections, hard pressed to access health care because of the overwhelming number of patients.  

The COVID-19 pandemic worsened the situation of women doing unpaid care work. According to Amnesty International (AI), before the pandemic, women and girls were provided 12.5 billion hours of free care work every day globally. A sharp disparity is visible in South Asia. Referring to an Oxfam report, AI says “women in India spend 10 times more time on care work than men – both in urban and rural settings. In Bangladesh, women spend nearly thrice the time men do.  This arrangement of ‘all work and no pay’ while fuelling economic growth, has deprived women and girls of time and resources for education, skill development, or gainful employment. Unpaid and underpaid care work, a driver of inequality, has always left women with precarious jobs, insecure incomes, and no social safety – marginalized to the informal economy.” (READ Oxfam paper Time to Care). 

But government actions have not been responsive to the situation. The most common responses have only been food or food stamp distribution, cash transfers, and discounted utility bills, among others.

According to the 2021 ESCAP report,  “unpaid care and domestic work in Asia and the Pacific in the context of the COVID-19 pandemic reveals that of the various socioeconomic policy response measures instituted to date, less than 30 percent are care sensitive and only 12 percent are gender differentiated.”  

The ESCAP report further noted that of care-sensitive and gender differentiated responses,  there seems to be more social protection and cash transfers aimed at women but with time limitations.  There seems to be much less emphasis on the gender dimensions of care infrastructure and provision of care services. “The few gender-responsive and care-sensitive measures that have been put in place have been short-lived or are at risk of being rolled back or undone once the crisis eases,” the ESCAP noted.


This issue brief has been produced with co-funding from the European Union. Its contents are the sole responsibility of APMDD and do not necessarily reflect  the view of the European Union.

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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