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Sesgos de género en el Impuesto sobre el Valor Añadido

Author

Listed:
  • Miguel Ángel Sánchez Huete

    (Universitat Autònoma de Barcelona)

Abstract

El objeto de este artículo es analizar los sesgos de género presentes en el Impuesto sobre el Valor Añadido. Para ello partimos de constatar la existencia de sesgos en la regulación tributaria, y de la necesaria beligerancia de la norma tributaria en las políticas de equidad. Así se analizan tanto el gravamen de los productos de higiene femenina, como el de los servicios de cuidados asociados al rol de la mujer.

Suggested Citation

  • Miguel Ángel Sánchez Huete, 2023. "Sesgos de género en el Impuesto sobre el Valor Añadido," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 186(1), pages 97-125, March.
    • Handle: RePEc:hpe:crotri:y:2023:v:186:i:1:p:97-125
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    More about this item

    Keywords

    sesgos; discriminación; género; exención; IVA;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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