CALL FOR ABSTRACTS: GENDER JUSTICE & TAX
Contributors are invited to submit manuscripts on the above topic from the point of view of either researchers or activists. Abstracts and contributions must be written in English, in style accessible to a wide audience. Please submit abstracts to Leverne Gething (leverne@eject.co.za) or admin@agenda.org.za
No later than 30th April 2023
ABOUT AGENDA
Agenda has been at the forefront of feminist publishing in South Africa for over 40 years and raises debate around women’s rights and gender issues. The journal is designed to promote critical thinking and debate and aims to strengthen the capacity of men and women to challenge gender discrimination and injustice. Agenda is an IBSS/SAPSE-accredited and peer-reviewed journal.
GUEST EDITOR:
Prof Lee Stone, Department of Public, Constitutional & International Law, University of South Africa
CONCEPTUAL RATIONALE:
Policies and interventions to increase gender equality in South Africa and other African countries have increased over the past two decades. Many African countries have been signatories to treaties such as the Southern African Development Community (SADC) Protocol on Gender and Development of August 2008, which incorporates the Convention on the Elimination of All Forms of Discrimination against Women of 1979 (CEDAW), ratified by South Africa in December 1995; the International Covenant on Economic, Social and Cultural Rights of 1966 (ICESCR) ratified by South Africa on 12 January 2015; the International Covenant on Civil and Political Rights of 1966 (ICCPR)ratified by South Africa on 10 December 1998; and the Protocol to the African Charter on Human and Peoples’ Rights on the Rights of Women in Africa which entered into force on 25 November 2005. All of these treaties unambiguously support gender equity, with the obligations also binding through customary international law. However, there has been a paucity of research and engagement across the African continent recognising that Tax Justice is integral to Gender Justice.[1] Indeed, the link and importance of tax justice to gender justice and achieving the Sustainable Development Goal of gender equality is often overlooked.
Tax Justice is much more than men and women being taxed equitably and fairly. It also includes the fact that if taxes are evaded, avoided and not collected, there is not enough revenue to address issues that affect women and girls, in particular, negatively. Precisely, many women in South Africa and across the continent work in the informal sector, where no tax is collected.[2]In the digital economy, [3] large multinationals [4] are making huge profits in developing countries and, of course, on the African continent. Certain multinationals may be found not to be paying as much tax as they should be.[5] Essentially, this could impact the livelihoods of African women as taxes are the main source of revenue in allocating budgets to health care, education and social welfare.[6]
While women are encouraged to purchase land and own property, questions should be raised regarding “tax breaks” in relation to land and home ownership.[7] An interesting, somewhat related issue is the question of gendered behaviour and tax compliance.[8] Likewise, the issue of progressive taxation to address inequities between rich and poor is worthy of analysis.
Although some tax systems support savings and pension benefits for women, these interventions do not address the various economic inequalities they suffer from birth to death. Women, while crucial to lives and the livelihood of the economy, are often poorly paid – or not paid at all in their own homes – and these impacts, for example, their taxable pensionable incomes and their economic positionality post-retirement.[9]What also cannot be ignored is that women usually pay a larger share of their income on consumption taxes, given that they tend to have lower incomes than men and heavier family responsibility burdens that have financial consequences.
An alarming global development is decreased tax legislation and policy, resulting in overt discrimination against men and women.[10] However, what has been labelled indirect discrimination, such as seemingly gender-neutral tax systems (that are, in fact, not neutral), have contributed to gendered tax injustices, which are more covert, given that unmarried women pay exponentially more income tax.[11] In addition, many tax systems have not served as a driver of gender equality.[12]Gender-blind tax systems view taxation from a functional revenue collection financial stream and not from the perspective of a tool for potential gender redistribution. The latter approach to taxation is underpinned by a paradigm supporting taxation for growth’, as opposed to the collection for mainstreaming gender equality.
Recent studies suggest a correlation between gender tax justice and women’s leadership of tax administrations.[13] However, other than in Uganda, none of the Tax Administrations in Africa have ever been led by a woman.[14]In South Africa, which has some of the most forward-thinking policies on gender globally, revenue services have never been headed by a woman. Tax justice for women – in all its multifaceted dimensions– is thus crucial for women’s human rights and is no doubt an issue which feminists have to address.
In this edition of AGENDA, we thus welcome submissions relating to the following non-exhaustive list of themes:
Gender Justice, Tax and Reducing Poverty
Critical analysis of Gender Justice and Tax and/or developing a strategy of gender analysis of fiscal policies to address women’s inequalities. Reference could be made to The Women’s Budget and other projects that have tracked income and expenditure allocated to women and the public discussion of the consequence of unequal spending.
Gender, Behaviour and Tax Compliance
Histories and case studies of women’s organisations and resistance to paying tax as a protest against their discrimination/exclusion. How do we eliminate the “wage gap”?
Gender Justice, Tax, and Informal Sector Workers
The “debate” on tax and informal workers. What is the importance of the participation of women in the informal economy in local and national tax rule-making that affects them? How do consumption taxes contribute to keeping women poor?
Gender Justice, Tax, and the Law
What is the role of fiscal policy and progressive taxes in redistribution to women and the poor? Analysis and critique of South Africa’s fiscal policy towards gender and racial justice.
Gender Justice, Land and Taxation
How can women’s access to land be enhanced with tax incentivisation?
Tax Administrations and Gender Justice
A consideration of the various tax systems and issues in Africa.What are the various forms of direct tax in light of, for example, matrimonial regimes (such as customary marriages, civil marriages, universal partnerships, and civil unions) and the indirect forms of taxation, including VAT? What is the scope for tax concessions, such as having certain basic untaxed food and energy items?
Digital Economies and Gender Tax Implications for Developing Economies
How do illicit outflows impact women’s lives and livelihoods?
GenderJustice, Tax, and Curriculum Transformation
Case studies on the macroeconomic policies of African countries, particularly fiscal policies, in delivering economic and social equality to women, drawing on Why macroeconomic policy matters for gender equality (2016) by UN Women. Of interest is the specific targeting of women in tax policy to achieve gender justice goals given the objective of Sustainable Development Goal 5, which calls on the government to allocate resources to share the burden and support women by creating infrastructure. What is the role of women’s social reproduction and labour? How can social services be better targeted at women?
[1] C Grown and I Valodia (eds) (2010) Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries, Taylor & Francis Group.
[1] Roel van der Veen (2004) What Went Wrong in Africa? KIT Publishers, 220. See also G Dube and D Casale ‘Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe’ (2019) 37(1) Development Policy Review, 47–66 [doi: 10.1111/dpr.12316].
[1] L Shejni ‘Technology Is Not the Great Equalizer: A Feminist Perspective on the Digital Economy’ (2019) 62(1-4) Development, 128-135 [https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=e db&AN=139567764&site=eds-live& scope=site].
[1] OdeSchutter,NJLusianiandSChaparro‘Re-rightingtheinternationaltaxrules:operationalisinghumanrightsinthestruggletotaxmultinationalcompanies’ (2020)24(9)International Journal of Human Rights 1370-1399[https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=edb&AN=146677232 &site=eds-live&scope=site].
[1] MS Mthombeni ‘The role of multinational corporations in South Africa: a political economic perspective’ (MA dissertation, University of the Free State, Bloemfontein, 2006).
[1] R Vaidyanathan and P Aggarwal ‘Does MSRP impact women differently? Exploring gender-based differences in the effectiveness of retailer-provided reference prices’ (2020) Journal of Retailing and Consumer Services, 54 [doi: 10.1016/j.jretconser.2020.102049].
[1] S Morissey ‘Women and the Tax Working Group’ (2019) 21(2) Journal of Australian Taxation, 50-65 [https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=bth&AN=141817366&site=eds-live&scope=site].
[1] KA Lahey ‘Women’s Human Rights and Canadian Tax Policy: From CEDAW to the Beijing Platform and Beyond’ (2018) 33(1-2) Canadian Woman Studies, 186 [https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=edsinc&AN=edsinc.A581].
[1] J Schiavoni ‘Don’t Let a COVID-19 “Gender Tax” Set Women Back: LAW: A Call to Action for Leaders in the Law and Beyond’ (July 2020) San Diego Business Journal, 30 [https://search.ebscohost.com /login.aspx?direct=true&AuthType=sso&db=edsinc&AN=edsinc.A632319366&site=eds-live&scope=site].
[1] Kim Brooks et al (2011) Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives Hart Publishing (Oñati International Series in Law and Society) [https://search.ebsco host.com/login.aspx?direct=true&AuthType=sso&db=edsebk&AN=401124&site=eds-live&scope=site].
[1] D Casale ‘Indirect Taxation and Gender Equity: Evidence from South Africa’ (2012)18(3) Feminist Economics,25-54 [doi: 10.1080/13545701.2012.716907].See also D Elson ‘Budgeting for Women’s Rights: Monitoring government budgets for compliance with CEDAW’ (2006) United Nations Development Fund for Women.
[1] S Seguino ‘Macroeconomic policy tools to finance gender equality’ (2019) 37(4) Development Policy Review, 504-525 [doi: 10.1111/dpr.12396].
[1] D Ndonga, S Chihaka and A Fielder‘Integration of gender diversity in customs and trade: The case of East and Southern Africa’(2021)15(1) World Customs Journal,77-92[https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=edb&AN=149941917&site=edslive&scope=site].
[1] M Mwondha et al ‘Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority’ (2019) Research in Brief [https://search.ebscohost.com/login.aspx?direct= true&AuthType=sso&db=edsbas&AN=edsbas.A72424A0&site=eds-live&scope=site].
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[1] C Grown and I Valodia (eds) (2010) Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries, Taylor & Francis Group.
[2] Roel van der Veen (2004) What Went Wrong in Africa? KIT Publishers, 220. See also G Dube and D Casale ‘Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe’ (2019) 37(1) Development Policy Review, 47–66 [doi: 10.1111/dpr.12316].
[3] L Shejni ‘Technology Is Not the Great Equalizer: A Feminist Perspective on the Digital Economy’ (2019) 62(1-4) Development, 128-135 [https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=e db&AN=139567764&site=eds-live& scope=site].
[4] OdeSchutter,NJLusianiandSChaparro‘Re-rightingtheinternationaltaxrules:operationalisinghumanrightsinthestruggletotaxmultinationalcompanies’ (2020)24(9)International Journal of Human Rights 1370-1399[https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=edb&AN=146677232 &site=eds-live&scope=site].
[5] MS Mthombeni ‘The role of multinational corporations in South Africa: a political economic perspective’ (MA dissertation, University of the Free State, Bloemfontein, 2006).
[6] R Vaidyanathan and P Aggarwal ‘Does MSRP impact women differently? Exploring gender-based differences in the effectiveness of retailer-provided reference prices’ (2020) Journal of Retailing and Consumer Services, 54 [doi: 10.1016/j.jretconser.2020.102049].
[7] S Morissey ‘Women and the Tax Working Group’ (2019) 21(2) Journal of Australian Taxation, 50-65 [https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=bth&AN=141817366&site=eds-live&scope=site].
[8] KA Lahey ‘Women’s Human Rights and Canadian Tax Policy: From CEDAW to the Beijing Platform and Beyond’ (2018) 33(1-2) Canadian Woman Studies, 186 [https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=edsinc&AN=edsinc.A581].
[9] J Schiavoni ‘Don’t Let a COVID-19 “Gender Tax” Set Women Back: LAW: A Call to Action for Leaders in the Law and Beyond’ (July 2020) San Diego Business Journal, 30 [https://search.ebscohost.com /login.aspx?direct=true&AuthType=sso&db=edsinc&AN=edsinc.A632319366&site=eds-live&scope=site].
[10] Kim Brooks et al (2011) Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives Hart Publishing (Oñati International Series in Law and Society) [https://search.ebsco host.com/login.aspx?direct=true&AuthType=sso&db=edsebk&AN=401124&site=eds-live&scope=site].
[11] D Casale ‘Indirect Taxation and Gender Equity: Evidence from South Africa’ (2012)18(3) Feminist Economics,25-54 [doi: 10.1080/13545701.2012.716907].See also D Elson ‘Budgeting for Women’s Rights: Monitoring government budgets for compliance with CEDAW’ (2006) United Nations Development Fund for Women.
[12] S Seguino ‘Macroeconomic policy tools to finance gender equality’ (2019) 37(4) Development Policy Review, 504-525 [doi: 10.1111/dpr.12396].
[13] D Ndonga, S Chihaka and A Fielder‘Integration of gender diversity in customs and trade: The case of East and Southern Africa’(2021)15(1) World Customs Journal,77-92[https://search.ebscohost.com/login.aspx?direct=true&AuthType=sso&db=edb&AN=149941917&site=edslive&scope=site].
[14] M Mwondha et al ‘Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority’ (2019) Research in Brief [https://search.ebscohost.com/login.aspx?direct= true&AuthType=sso&db=edsbas&AN=edsbas.A72424A0&site=eds-live&scope=site].
Submission Guidelines for Agenda Journal
The following guidelines are intended to assist authors in preparing their contributions.
General
Agenda invites contributions from feminist and gender scholars, activists, researchers, policymakers, professionals, educators, community workers, students and members of womxn’s organizations and organizations interested in and concerned with gender issues.
Submissions should contribute to developing new thinking and fresh debate on women’s rights and gender equality in Africa and other developing countries.
Writers need to:
- Write in an accessible and understandable style;
- Inform, educate or raise debate;
- Try to pin down reasons for contradictions and point out differences of opinion;
- Provide an analysis and an argument;
- Be logical;
- Besensitivetobutnotuncriticalof how gender, class and race affect the reporting of an event;
- Ensure the introduction encapsulates the contents of the piece and that it attracts the reader’s attention by either making a controversial statement, providing a thought-provoking or new insight into the subject;
- Utilize a gender or feminist lens.
We publish articles in various formats, ranging from 6000 words for more theorized articles, forming the main reference pieces in an issue, to shorter pieces with a minimum of 1500 words.
Formats of Contributions
- Article (6 000 words max) should be based on new research and contain analysis and argument
- Briefing: an adaptable format for writers to write on a wide range of subjects(2500- 4000words)
- Focus examines an aspect of a chosen theme in detail (4 500 words max)
- Profile looks in detail at a person, organisation, project or legislation (2 500 – 3 500 words)
- Report-back covers reports on meetings, conferences workshops etc(1 500 – 4 000 words)
- Review typically reviews books or films (1 500 – 3 000 words)
- Interview can record a conversation among a group of people or a one-on-one interview in which the writer asks the interviewee/s questions on a subject (1 500 – 3 000 words)
- Open Forum is a vehicle for debate and argument or pieces which deal with argument and difference of opinion on a subject/issue (2 500 – 4 000 words)
- Perspective is an adaptable format in which writers can use a more personal reflective narrative style (1 500 – 3 000 words)
- Agenda also invites the submission of poems on the topic of women’s rights and gender
Contributions should be submitted in the following format:
File type: Microsoft Word
Font: Arial
Size: 10 pt
Line spacing: single
Justification: left
Referencing: Harvard style
All submissions should have the following:
Abstract: 200 – 300 words
Keywords: approx 5 keywords
Bio: 100-word author biography, including email address
Bio picture: head-and-shoulders photo in 300 dpi jpeg format
Contributors are encouraged to provide photos and/or graphics to illustrate their submission
Selection and Editing Process
All submissions are peer-reviewed. Articles, briefing, and focus pieces go through a double-blind peer review process, while all other contributions are reviewed by at least one member of Agenda’s Editorial Advisory Group.
Reviewers comment on the suitability of a text for publication in the Agenda journal and provide comments to help develop the piece further for publication if required. Contributors will be asked to rework the paper accordingly.
On resubmission, the piece will be assessed by the Agenda editor, and a final decision will be made regarding its publication in the journal.
Please note that Agenda reserves the right to edit contributions with regard to length and accessibility or reject contributions that are not suitable or of poor standard.
Please note, as per Agenda’s policy, writers who have published in the journal within the last two years WILL NOT BE ALLOWED to publish – to allow new writers to publish in Agenda.
