Publication: Sex-disaggregating Tax Administrative Data: Experience from Colombia’s Tax and Customs Authority
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Date
2024-12-06
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Published
2024-12-06
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Abstract
This Knowledge Note aims to document National Tax and Customs Authority's (DIAN’s) experience in sex-disaggregating income taxpayer data and provide examples of the use of disaggregated data for policy analysis. It offers lessons for other revenue authorities and government agencies planning to sex-disaggregate and analyze administrative tax data. It summarizes the institutional strategies, methodologies used, and challenges encountered in this process based on interviews with experts and government officials. We use the term “sex” to mean biological sex at birth unless explicitly stated otherwise.
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“Gamboa, Luis Fernando; Reyes, Luis Carlos; Tribin, Ana Maria; Komatsu, Hitomi. 2024. Sex-disaggregating Tax Administrative Data: Experience from Colombia’s Tax and Customs Authority. © Washington, DC: World Bank. http://hdl.handle.net/10986/42508 License: CC BY-NC 3.0 IGO.”