Gender Equality and Taxation from the Rwandan Perspective

Abstract

Gender equality has attracted the attention of scholars and politicians around the world. The interest in writing about gender equality and taxation in Rwanda stems from the fact that Rwanda is seen as a country that is progressive in protecting and promoting women's rights based on the principle of gender equality. Although it is at the centre of debates worldwide, there are few academic analyses that link the principle of gender equality to taxation. This shortcoming is particularly true for developing countries, of which Rwanda is one. This paper therefore identifies the explicit and implicit gender biases in the Rwandan tax system. In doing so, it shows that Rwanda, like other modern and democratic states, has taken an important step towards eliminating explicit tax gender discrimination. However, it also highlights some grey areas that need to be addressed in order for Rwanda to remain free from implicit gender-based tax biases.