Gender and Tax Justice in Southeast Asia: A Comparative Fiscal Analysis

Gabriel Nathaniel Pradipta (National University of Laos)

Indonesian Tax Justice Review
Vol. 2 No. 4 (2025): November, 2025

Gender disparities remain deeply embedded in tax systems across Southeast Asia. This paper compares gender implications of tax policies in Indonesia, Malaysia, and the Philippines. Using gender-responsive fiscal analysis, the study examines income taxation, VAT, and social contributions. The findings indicate that indirect taxes disproportionately burden women. The global contribution of this study lies in incorporating ASEAN evidence into global gender and tax justice debates. The study highlights the need for gender-responsive tax design in developing regions.