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From the perspective of feminist economics, fiscal policies – like any other type of policy – affect the lives of women and men differently, given that they are designed and implemented in contexts that are still heavily shaped by gender stereotypes. These stereotypes are preconceived ideas on the roles of men (as providers of household income) and women (as caretakers of the household and its members) in society. This is what is formally known as 'the sexual division of labor'.
This report analyses the tax policies of Guatemala, Honduras and the Dominican Republic from a gender perspective. It concludes that the tax systems of those countries are essentially gender-blind and therefore end up deepening existing inequalities between men and women. The report recommends avoiding these biases in each country, contributing concrete proposals from women in fiscal debates. It also discusses how tax systems could help redistribute unpaid care work, an important debate throughout the Latin America and Caribbean region.