Fiscal policies of governments mainly involve revenues and expenditures. JSAPMDD considers these two main instruments of fiscal policy important for obvious reasons – examining whether governments equitably source funds and whether governments' public spending of these funds is in keeping with people's needs.
In many developing countries, transnational corporations (TNCs) enjoy more rights than citizens. This is certainly the case when it comes to taxes. Where development agenda hinge in large part on attracting foreign direct investments (FDIs), governments offer a range of substantial profit-based tax incentives to prospective investors and enter into treaties advantageous to corporations.
One of the forms of pressure imposed by North governments and international financial institutions on developing countries to attract prospective investors is to enter into various trade agreements and tax treaties.
This discussion paper has been prepared as an initial resource material to support JSAPMDD efforts in developing a campaign in the region on Women and Gender. It gives an overview of women's conditions in various countries in Asia and some parts of the Pacific, largely using latest data from the United Nations Economic and Social Affairs Commission (UNESCAP).