Tax Policy: Women’s Participation and Representation in the UN International Tax Policy and Tax Law-Making Processes: A Feminist Perspective - Intertax View Tax Policy: Women’s Participation and Representation in the UN International Tax Policy and Tax Law-Making Processes: A Feminist Perspective by - Intertax Tax Policy: Women’s Participation and Representation in the UN International Tax Policy and Tax Law-Making Processes: A Feminist Perspective 53 6/7

The persistent underrepresentation of women in the workforce, particularly in senior-level positions, including tax-related areas, reflects systemic gender disparities originating at national levels. Gender inequalities at the national level are perpetuated in the UN international tax law and policy-making processes. This article explores participatory gender equality within UN international tax processes, that is a fundamental element for achieving substantive gender equality and fostering fully inclusive and more efficient tax cooperation. It deconstructs the assumed gender neutrality of the international tax system and adopts a feminist perspective to reconstruct participatory gender equality in international taxation. The article proposes three mechanisms to enhance women’s participation and representation in the UN international tax law and policy-making system: gender mainstreaming, targeted programs for leadership development in tax administrations, and the implementation of gender quotas. It further highlights the need for a feminist agenda to dismantle male-dominated paradigms in global tax governance at the UN. By bridging gaps in feminist and tax literature, the study contributes to the broader discourse on achieving equitable, gender-sensitive international tax systems.

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