Gender Bias in Tax Systems

IMF Working Papers, September 1, 1996

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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.

Explicit gender bias exists in many personal income tax systems.
Recent reforms in several countries, particularly in Western Europe, have aimed to eliminate explicit gender bias.
Identifying implicit gender bias is challenging because it depends on value judgments about desirable social and economic behavior.
Policymakers have targeted implicit gender bias in tax-system reforms alongside explicit bias.

Subject: Gender, Gender inequality, Income tax systems, National accounts, Personal income, Personal income tax, Taxes, Women
Keywords: b. gender bias, benefits in Sweden, c. gender bias, explicit gender bias, gender bias, gender bias in tax systems, Gender inequality, Global, income, Income tax systems, income taxation, labor income, Personal income, Personal income tax, personal income tax system, tax liability, tax preference, tax regulation, tax subject, United States income tax, Women, WP