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Gender Bias in Tax Systems

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  • Janet Gale Stotsky
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    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 value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 96/99.

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    Length: 22
    Date of creation: 01 Sep 1996
    Date of revision:
    Handle: RePEc:imf:imfwpa:96/99

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    Cited by:
    1. Diane Elson, 1998. "Integrating gender issues into national budgetary policies and procedures: some policy options," Journal of International Development, John Wiley & Sons, Ltd., vol. 10(7), pages 929-941.
    2. Alicia Girón, 2006. "Macroeconomía, desarrollo y género," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 8(15), pages 207-225, July-Dece.
    3. Feridoun Sarraf, 2003. "Gender-Responsive Government Budgeting," IMF Working Papers 03/83, International Monetary Fund.

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