The way governments collect revenue and allocate resources can have a differential impact on women and men. As taxes affect wages and disposable income, they can influence how women and men allocate their time to formal, informal and unpaid work (Barnett and Grown, 2004). Joint filing in income-tax systems with higher tax rates on higher incomes is found, for example, to discourage womens participation in the labour market (Elson, 2006).