ABSTRACT

South Africa is a particularly interesting case study for understanding the gendered impacts of taxation. One of the major victories of the democratic transition in South Africa was the commitment to gender equality, outlined in the new Constitution adopted after the political transition in 1994. This commitment has been translated into a broad range of gender-related institutions, including the Commission on Gender Equality, as well as the numerous gender units that have been established within government departments. At a more global level, the South African government has ratified the Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) and agreed to a number of international instruments, including the Beijing Declaration and Platform for Action, aimed at improving the status and condition of women.