Presents results from original research on the gender equity dimension of taxation from eight country studies. This book demonstrates fresh methodologies in evaluating the gender impacts of taxation, and makes recommendations for tax policies and reform in developing and developed countries

"Ownership and control over assets such as land and housing provide direct and indirect benefits to individuals and households, including a secure place to live, the means of a livelihood, protection during emergencies, and collateral for credit that can be used for investment or consumption....

Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich...

The idea of dualism in the South African economy, characterised by a ‘first’ and ‘second’ economy, has come to dominate government thinking in recent years. Using the panel component of the Labour Force Survey (LFS), we explore linkages between the formal and informal...

This article analyses one aspect of export promotion that has come to be an important mechanism for public sector implementation of export promotion, namely trade promotion organisations. Drawing on the export experiences of firms in the KwaZulu-Natal province of South Africa, we explore the...

The theoretical argument in support of trade liberalisation is based, in part, on exports that foster dynamic efficiency gains primarily through learning and technological upgrading. Using data collected in the motor vehicle components industry, the article explores whether there is any evidence...