Income and property taxes, and taxes on luxury items, are generally more progressive than indirect taxes, such as value-added tax (VAT), which can also be made less regressive by exempting basic goods and services. It is most effective when women's rights advocates in grassroots and civil society organizations, think tanks and university departments can build strategic alliances with actors in political parties, state bureaucracies and regional and global institutions. This work demands judgment, skill, agility and persistence on the part of advocates, as well as access to information, policy debates and decision-making processes.