Tax policy and gender equality in Norway

Illustration of the face on two former Norwegian banknotes of Kristian Birkeland and Sigrid Undset that are divided so that half the faces from each are shown

Do we know enough about how the tax system in Norway affects equality between women and men? Kilden has published a report that points to the need for more knowledge about this issue (Illustration: Boldt partners/Kilden)

Taxation is one of the most important tools for economic redistribution. Nevertheless, the impact of taxes on gender equality has not been studied to a great extent in Norway.

Therefore, on behalf of the Norwegian Directorate for Children, Youth and Family Affairs (Bufdir), Kilden genderresearch.no has written a report that maps knowledge and experience with the integration of gender perspectives in the development and administration of the Norwegian tax system. The findings are also summarised in a separate policy brief.

The gendered impact of taxation has received increased attention internationally in recent decades, including from the UN, the OECD and the World Bank. In Norway, however, the topic has been little explored, even though tax rules in practice can have different effects on women and men – especially when it comes to income, wealth, consumption and their respective positions in the labor market.

Report: Taxation and Gender Equality – The Case of Norway

The report draws on a broad range of sources: Norwegian and international research, public documents, evaluations, statistics, news articles and interviews with experts, policymakers and representatives from civil society.

The report highlights, among other things:

Deduction schemes that often favour high-income groups, where men are overrepresented
Taxes such as VAT and excise duties, which may disproportionately affect women harder
The role gender plays in both digital exclusion and the risk of tax evasion

The report also points to the need for more knowledge and research, particularly about how specific tax rules affect women and men differently.

Read the report to get an overview of what we know, what questions should be asked, and why tax is a relevant (but often overlooked) area in gender equality policy. The report is in English and is available here: Taxation and Gender Equality: The Case of Norway (PDF)

You can also read a shorter version in English here: Policy brief Tax policy and Gender Equality in Norway (PDF)