National tax laws and international tax policies have, despite impressive growth performancesin many economies, worked against economic gender equality. The broad concept of taxfairness has become equivalent to what is good for economic growth and detached from socialjustice, leading to increasing income gaps and poverty. As a result, many aspects of taxationhave indirectly had a substantial effect on gender-related socio-economic inequalities eventhough most domestic tax laws being gender neutral. The ignorance to consider genderinequalities, when designing tax laws, is obviously in conflict with several legal obligations andpolicies, on national, regional and international levels.
In this article novel insights concerning the relationship between gender equality and taxationare presented. These insights have been pushed forward by both the societal challenges offinancial crisis and now the pandemic crisis. Based on legal and economic perspectives, thearticle provides an overview of gender aspects within taxation when related to current tax policy trends.