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Gender Bias in Tax Systems

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  • Janet Gale 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 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.

Suggested Citation

  • Janet Gale Stotsky, 1996. "Gender Bias in Tax Systems," IMF Working Papers 96/99, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:96/99
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    Cited by:

    1. Feridoun Sarraf, 2003. "Gender-Responsive Government Budgeting," IMF Working Papers 03/83, International Monetary Fund.
    2. 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.
    3. Margit Schratzenstaller, 2012. "Gender Budgeting im Steuersystem," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 116, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    4. 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.
    5. Büttner, Thiess & Erbe, Katharina & Grimm, Veronika, 2015. "Why Pay More? Tax Planning of Married Couples," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113011, Verein für Socialpolitik / German Economic Association.

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