ABSTRACT
Having determined the meaning of “taxation,” and the way in which taxation differs from other sorts of fiscal revenues, it next becomes necessary to understand its chief categorizations. Perhaps the most remarkable distinction between the tax structures of the two groups is their revenues from personal taxation. Gender gaps are an integral part of the socioeconomic inequalities, and evidence suggests that taxation as a reflection of society reveals, creates, and reproduces gender inequalities too. It is important to note that even though the heterogeneity in terms of taxation is significant in the Americas, there are signs of convergence. Taxation as both a cause and reflection of society tends to adapt to new contexts, thus important changes in taxation can be expected as a reflection of new societal realities. The neoliberal agenda of privatization, deregulation, physical austerity, and liberalization, increased the reliance on indirect taxation in some important ways.
