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This chapter outlines how attention has moved since the 1980s from challenging gender inequality within taxation itself to examining how the tax system works to increase or decrease a variety of gender inequalities in society. After a brief look at independent taxation, the defining gender issue when Taxation and Social Policy was published in 1980, the chapter introduces Gender Responsive Budgeting (GRB), a movement to democratise and make budgets more gender sensitive. The main principles of the GRB approach are outlined, including why gender responsiveness across a range of inequalities should be the aim rather than gender blindness, and its application examined both internationally and through its specific focus within the UK. These GRB principles are then discussed by applying them successively to the societal functions of tax and some specific UK taxes.
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