Initiating Gender-Responsive Budgeting: Implementation of Earmarking Tax on Cigarette Tax Policy

Murwendah, Murwendah and Inayati, Inayati and Atsani, Maisarah Putri (2019) Initiating Gender-Responsive Budgeting: Implementation of Earmarking Tax on Cigarette Tax Policy. In: Proceedings of the 1st International Conference on Emerging Media, and Social Science, ICEMSS 2018, 7-8 December 2018, Banyuwangi, Indonesia.

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Abstract

Taxes as the largest source of state revenues shall ideally consider the issue of gender equality, in fact the policy tends to overlook gender issue, for instance income tax law only consider men as a head of family, instead of women. Earmarking tax can be used as an instrument to allocate state rev

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 12:07
Last Modified: 17 Apr 2026 14:59
URI: http://eprints.eai.eu/id/eprint/22880

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