Feminist Foreign Tax Policy: A Path to Gender Equality in International Taxation?
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1. Introduction
In a decentralized system of international taxation, intergovernmental organizations play a fundamental role in establishing, changing, and leading international tax policy and law-making. Consequently, the role of the state’s foreign tax policies is crucial to influencing the overall tax governance strategies of intergovernmental organizations. Considering the current phenomena at the UN in drafting a UN Tax Convention, the foreign tax policies of the Member States are more important than ever. The overarching aim of the UN Tax Convention is to form fully inclusive and more efficient tax cooperation. Furthermore, achieving gender equality and inclusivity in international taxation should also be considered within the scope of these goals. Despite the importance of gender-sensitive tax agendas, the gender dimension of international taxation tends to be under-focused. Fulfilling the stated aims would require considerable efforts and commitments by the Member States.
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