Taxation is increasingly seen as a lever for advancing human rights, especially when examined through the lens of gender. Brazil’s constitution frames equality in material terms (art. 5) and enshrines human dignity (art. 1 III), which set the legal backdrop for gender-responsive tax policy.
Historical Roots of Gender-Focused Taxation
The link between tax and women’s rights dates back to the suffragist era, when activists argued that without the vote women should not be forced to pay taxes. The slogan “no taxation without representation” captured the demand for full citizenship, including fiscal obligations.
In the United Kingdom, the refusal to pay taxes was more visible than in many other nations, highlighting how fiscal protest became part of the broader fight for gender equality.
Regressive Burden on Women in Brazil
According to the World Inequality Report 2022, Brazil ranks second most unequal among G20 economies. The top 10% of earners hold 59% of national income, while the bottom 50% share just 10%.
Data from the IPEA show that the richest 1%—about 1.5 million people—control 23.6% of gross family income in 2022. Their earnings exceed R$ 390 000 annually, a concentration that fuels a regressive tax structure.
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Regressivity hits women in vulnerable situations hardest. Households headed by women, which represent half of the poorest population, bear roughly 30% of indirect taxes, even though they earn only 17% of total income. By contrast, the same affluent group pays 60% of those taxes.
The disparity widens when income is broken down by gender of the reference person. Women’s lower share of income translates into reduced asset ownership, leaving them with fewer properties than men.
Because formal equality does not automatically produce material equity, tax law can incorporate material-equality criteria to correct systemic imbalances.
In practice, gender-sensitive tax measures can ease daily financial pressures for low-income women. When essential items receive tax relief, families free up resources for food, health care and education, narrowing the gap that otherwise deepens poverty cycles.
One concrete policy example is the zero-rate classification for menstrual hygiene products under Complementary Law 214/2025. By assigning a 0% rate to pads and tampons, the law aligns fiscal treatment with the constitutional principle of dignity.
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Earlier, Law 14.214/2021 created the Menstrual Health Protection Program, which recognized the essential nature of these products and removed the tax. The measure aimed to keep girls in school by reducing the cost barrier.
According to the United Nations Children’s Fund (UNICEF), many students face challenges in accessing basic facilities in schools.
Evolution of Gender Perceptions in Human Rights
Recent surveys conducted by the United Nations Entity for Gender Equality and the Empowerment of Women (UN Women) indicate that public understanding of human rights expanded between 2021 and 2023. The earlier focus on equal access to health and education gave way to broader guarantees of mobility, respect regardless of race or class, and the right to life.
Gender-Sensitive Fiscal Instruments and Budgetary Strategies
In the context of tax reform, policymakers are urged to embed material-equality criteria within the definition of taxable bases. Such an approach requires distinguishing between consumption that disproportionately affects women and expenditures that do not.
In conclusion, taxation can be a powerful tool for promoting human rights and reducing inequalities, particularly when it incorporates a gender perspective and prioritizes material equality. By implementing gender-sensitive tax policies and budgetary strategies, governments can help alleviate the economic burdens that disproportionately affect women and promote a more equitable society.
