This issue No 43 called "Taxation and Gender Equity" (2010), directed by María Pazos Morán and coordinated by Maribel Rodriguez, is published by the Carolina Foundation in collaboration with ECLAC, UNIFEM, the Institute of Fiscal Studies in Spain and the Central American Institute of Fiscal Studies. It aims to analyse fiscal policy and its effects on inequality, as well as to identify measures that contribute to achieving higher levels of social justice. It focuses on analysing imbalances around tax collection and its gender impact, as well as inequalities between men and women that are generated or consolidated by direct benefit systems. The case study of Chile: "Fiscal transfers and tax on personal income in Chile: An analysis of its implications for gender equality," was conducted by Corina Rodriguez, for the Division of Gender Affairs of ECLAC.