In response to the Committee on the Elimination of Discrimination against Women’s (CEDAW) request for information regarding measures to eliminate gender discrimination in Brazil’s labour market, including any disproportionate negative impacts of austerity measures and fiscal policies on women, the Brazilian government’s State Party Report submitted in March 2022 failed to address fiscal policies or austerity measures. This omission represents a significant accountability gap in the government’s duty towards women in Brazil.
This document addresses this gap by examining how austerity measures and regressive fiscal policies directly impact women’s rights in Brazil. Additionally, it situates Brazil within the context of international tax policy and ongoing negotiations within the United Nations Framework Convention on International Taxation.
Finally, the document offers recommendations aimed at contributing to tax reforms that prioritise women’s rights, considering the persistent racial inequalities within the country. These recommendations aim to foster a more equitable tax system that supports women’s economic empowerment in Brazil.
Lastly, we would like to highlight that this report was only made possible due to the over twenty feminist organisations who participated in the CEDAW Shadow Report Workshop (organised by INESC, the Tax Justice Network, Latindadd, and Red de Justicia Fiscal para America Latina y Caribe in December 2023). Their extensive expertise and insightful inputs were crucial to the construction of this report.