The escalation of violence in Gaza and Israel is leaving people in Gaza in urgent need of humanitarian support. Please donate now.

Available documents

No available documents

Oxfam Policy & Practice provides free access to Gender & Development and Development in Practice journal articles.

Download from publisher


In most countries, state pensions are financed from pay-roll taxes. However, such pensions have a strong male bias, with more men than women accessing them while also receiving higher benefits. Achieving universal pension coverage in developing countries is not possible, with pensions financed by pay-roll taxes due to high levels of informal sector employment. Furthermore, such schemes would be biased against women. Universal pensions funded from general taxation are the only means by which developing countries can achieve universal pension coverage on a basis that is equitable for both men and women. Such schemes can be found in a number of developed and developing countries and have been very successful in reducing poverty in old age for both women and men.

This article is hosted by our co-publisher Taylor & Francis. For the full table of contents for this and previous issues of this journal, please visit the Gender and Development website.

Additional details






How to cite this resource

Citation styles vary so we recommend you check what is appropriate for your context.  You may choose to cite Oxfam resources as follows:

Author(s)/Editor(s). (Year of publication). Title and sub-title. Place of publication: name of publisher. DOI (where available). URL

Our FAQs page has some examples of this approach.

Related resources

Here are similar items you might be interested in.

Browse all resources