A person taking visual notes. In their drawing te thext "Wlaking the Talk" is visible.

Research Project

Photo: Holland Park Media

Creating fiscal space to ensure the funding for feminist policies: Guidelines for promoting tax reforms in the Global South

Key information

Research tracks: Track 1 – Show us the public money
Original title in Spanish: Creando espacio fiscal para garantizar el financiamiento de políticas feministas:
Lineamientos para promover reformas tributarias en el Sur Global
Region: Latin America
Countries: Argentina and Mexico
Researchers: María Julia Eliosoff Ferrero, Micaela Jazmín Fernández Erlauer, Sandhya S Iyer, Andrea Larios Campos, Noelia Méndez Santolaria, Celina Santellán and Malena Vivanco

Summary

The project aims to promote a progressive and feminist fiscal framework that addresses inequalities between the Global North and South by creating fiscal space to finance feminist public policies. To achieve this, it will develop a conceptual framework for generating fiscal space from a feminist perspective, analyze the revenue and expenditure systems in Argentina and Mexico, and strengthen the connection with the feminist movement to drive the implementation of equitable fiscal policies. The project will focus on identifying taxation alternatives and ensuring sufficient resources for gender equity.

There can be observed 5 images that collectively aim to capture different aspects of the economical space in the Global South: Image 1: a drawing of the world map, having a line that devides the Global North and South. It suggests the worsening of food safety which affects women in the Global South. Image 2: four young girls playing together. Statistically, one of the four girls is at risk of extreme poverty and food insecurity. Image 3: three cartoons showcasing different factors that aggravated global inequality and overall situation for women in the Global South: the pandemic, climate change, and war) Image 4: there can be observe a clothing wrack full of clean laundry, homecooked food on the stove, and cleaning supplies, illustrating the importance of household and care work, that is sadly invisible for taxation systems. Image 5: a feminist woman holding a banner, advocating for tax justice.
To showcase the research projects in a creative way, a unique cartoon has been designed for each. This research proposal is illustrated by Mariana Lorenzo.

Advocacy Asks

  • Progressive and feminist tax reform,
  • Expansion of fiscal space,
  •  International cooperation with a gender perspective,
  •  Prioritization of funding for feminist public policies,
  •  Strengthening feminist organizations,
  • Incorporating care into fiscal policy.

Methodology

Mixed Research Approach:

  • Engagement with political and feminist organizations and policy-makers for feedback and strategy development.
  • Quantitative Methods: Analyzes financing trends, tax and care economy statistics.
  • Qualitative Includes document analysis, semi-structured interviews, and case studies.
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