Gender Bias in Tax Systems

September 1, 1996

Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

Summary

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.

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

Pages:
22
Volume:
1996
DOI:
---
Issue:
099
Series:
Working Paper No. 1996/099
Stock No:
WPIEA0991996
ISBN:
9781451852226
ISSN:
1018-5941

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