Framing Feminist Taxation Vol. 2 is written for individuals, civil society organisations and practitioners working in tax justice and gender equality. It provides a checklist of key issues and tools on gender equal tax and budgeting systems.

For instance, what should one look for if they want to assess whether the tax system treats women equally in terms of tax policy? As the publication outlines, one way of doing this is by looking at the taxation of goods and services and understanding men’s and women’s con - sumption patterns. In doing so, it is possible to work out whether women are disadvantaged by the tax system.

However, it is important to focus on the overall budget as opposed to looking at specific budgetary items such as taxation of cooking fuel or sanitary towels, which overall, in the context of annual budgets, do heavily burden women on low incomes but are just part of the overall tax burden that is faced by women. This publication focuses on taking a feminist approach to the tax system. It presents tools to assess the gender bias in the current tax system and how to advocate for a feminist tax framework – a tax system that upholds human rights and enables substantive gender equality. Volume 2 together with Volume 1 illustrates what a gender-responsive taxation framework looks like, provides analytical tools and discusses the case study of Uganda.