Gender Bias in Tax Systems

Citation:

Stotsky, Janet G. 1996. “Gender Bias in Tax Systems.” IMF (International Monetary Fund) Working Paper 96/99, IMF.

Author: Janet G. Stotsky

Abstract:

This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on the value judgements as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years. 

Topics: Economies, Public Finance, Gender Regions: Europe, Western Europe

Year: 1996

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