Our taxation system is unfair to women; it's time to rethink it

The taxation framework in Kenya, while seemingly neutral on the surface, affects men and women differently, often placing a disproportionate burden on women, especially those in low-income and informal sectors. Tackling this gender inequity within the tax system is key to achieving fiscal justice. A 2022 World Bank report, 'Unrealised potential: The high cost in earnings' estimates that achieving gender equality could increase global human capital by 20 per cent and global total wealth by 14 per cent. This imperative speaks on the urgent need to anchor inclusive taxation in Kenya's tax policy regime.

Historically, taxation in Kenya has overlooked the unique issues women face. For instance, women often take more unpaid care work than men. Taking care of children, the elderly, and indisposed family members perpetuates income inequality by limiting the time they spend on paid work, education, and other economic activities. It also affects the type and quality of the productive work they can pursue. Dependent tax credits and deductions could be a progressive step toward enhancing gender equity, especially if designed to specifically target women who face this unique situation.