Ecological Limits and Gender Equality: Purple-Green Economy Tax Synthesis

Abstract

In the context of deepening multiple global crises, climate change, environmental degradation, and gender inequality emerge not as independent phenomena but rather as structurally interconnected processes that mutually reinforce one another. In this framework, the pursuit of a sustainable future requires not only the consideration of ecological limits but also the achievement of social justice, particularly gender equality. While the green economy approach advocates the restructuring of economic activities within the ecological boundaries of the planet, the purple economy approach places care work, social reproduction, and gender equality at its core. The purple economy is defined as an approach that aims to increase the visibility and value of unpaid care work, household production, and social reproduction processes within the economic system. However, the fact that these two approaches are often addressed separately at the policy level limits the development of comprehensive and effective solutions. This study examines how green and purple economy approaches can be integrated through public finance, particularly via tax policies. The main argument of the study is that existing tax systems are largely gender-blind and environmentally insufficient; therefore, they fail to simultaneously achieve the goals of environmental sustainability and gender justice. In many countries today, the increasing reliance of tax structures on indirect taxes can impose a disproportionate burden on women through their effects on consumption patterns and income distribution. In particular, taxes levied on basic consumption goods may lead to higher effective tax rates for low-income households and women. This situation demonstrates that tax systems, while seemingly neutral, can in practice reproduce gender-based inequalities. Similarly, carbon taxes and other environmental fiscal instruments may produce regressive outcomes for low-income and vulnerable groups if they are not supported by appropriate social compensation mechanisms. These effects, emerging through energy prices and transportation costs, are more strongly felt by low-income households in which women are more heavily represented. In this context, the design of environmental tax policies should consider not only emission reduction targets but also distributional effects and gender dimensions. The gendered dimension of ecological crises becomes particularly visible in social reproduction processes. Women’s roles in areas such as access to water, energy use, food provision, and care work become increasingly burdensome with climate change and environmental degradation. This situation increases women’s time poverty and restricts their participation in economic and social life. The phenomenon discussed in the literature as the “care crisis,” when intersecting with ecological crises, points to a multi-layered structure of inequality. In this context, considering ecological limits is critically important not only for environmental sustainability but also for the continuity of social reproduction and the achievement of gender justice. In this context, the study proposes a “gender-responsive green taxation” approach as a theoretical and policy framework. This approach entails the systematic incorporation of gender impacts into the design of tax policies and the development of fiscal instruments aligned with environmental objectives. Accordingly, it is proposed that carbon taxes, environmental charges, and other green fiscal tools be redesigned by considering income distribution and gender effects. Furthermore, directing the revenues generated from these taxes toward areas such as care services, social protection programs, and green transition investments will contribute to strengthening both ecological and social sustainability. Such redistributive mechanisms may also enhance the political feasibility of environmental policies by increasing their social acceptance. Methodologically, the study presents a conceptual and critical analysis positioned at the intersection of public economics, feminist economics, and ecological economics. Based on academic literature and international reports, the limitations and transformation potential of current tax policies are evaluated. In conclusion, it is argued that the sustainability of the welfare state can only be achieved through fiscal policies that simultaneously consider ecological limits and gender justice. In this respect, the study offers an original public finance-based framework for the integration of the green and purple economy.