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Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Author

Listed:
  • Maria Delgado Coelho
  • Aieshwarya Davis
  • Mr. Alexander D Klemm
  • Ms. Carolina Osorio-Buitron

Abstract

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on female hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders.

Suggested Citation

  • Maria Delgado Coelho & Aieshwarya Davis & Mr. Alexander D Klemm & Ms. Carolina Osorio-Buitron, 2022. "Gendered Taxes: The Interaction of Tax Policy with Gender Equality," IMF Working Papers 2022/026, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2022/026
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    Cited by:

    1. Ekkehard Ernst & Rossana Merola & Jelena Reljic, 2025. "Fiscal Policy Instruments for Inclusive Labor Markets: A Review," Journal of Economic Surveys, Wiley Blackwell, vol. 39(5), pages 2020-2041, December.
    2. City Eldeep & Abeer Elshenawy & Chahir Zaki, 2025. "Gender and climate policies: a general equilibrium analysis for Egypt," Journal of Economic Policy Reform, Taylor & Francis Journals, vol. 28(3), pages 237-262, July.
    3. Emily Y. Lin & Joel Slemrod, 2024. "Gender tax difference in the U.S. income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 808-840, June.
    4. Michael Christl & Silvia De Poli & Viginta Ivaškaitė-Tamošiūnė, 2022. "The Lock-in Effect of Marriage: Work Incentives after Saying “I Do”," Social Sciences, MDPI, vol. 11(11), pages 1-24, October.
    5. Tisch, Daria & Schechtl, Manuel, 2023. "The Gender (Tax) Gap in Parental Transfers. Evidence from Administrative Inheritance and Gift Tax Data," SocArXiv kfetw, Center for Open Science.
    6. Reljic, Jelena & Zezza, Francesco, 2025. "Breaking the divide: Can public spending on social infrastructure boost female employment in Italy?," Economic Modelling, Elsevier, vol. 143(C).
    7. Valeria Cirillo & Marcella Corsi & Carlo D’Ippoliti & Lucio Gobbi, 2024. "Asymmetric effects of macro policies on women’s and men’s incomes. An empirical investigation of the eurozone crisis in a gender perspective," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 41(2), pages 327-359, July.
    8. Joel Slemrod, 2025. "Taxing Identity," NBER Chapters, in: Tax Policy and the Economy, Volume 40, National Bureau of Economic Research, Inc.
    9. Lidija Hauptman & Berislav Žmuk & Ivana Pavić, 2024. "Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception," JRFM, MDPI, vol. 17(3), pages 1-32, February.

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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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