Résumé

Governments everywhere grapple with the problem of generating enough resources to reduce poverty and fund essential public services. Fiscal policy, including taxation, is at the heart of the debate on which services government should provideand who should pay for them, including the share paid by men and women asconsumers, workers, and employers. The global financial crisis of 2008–09 has thrown millions of people into poverty worldwide, highlighting the need for stronger, more equitable and efficient tax systems that can ensure a stable flow of public services, even during periods of downturn.