Gendered Taxes: The Interaction of Tax Policy with Gender Equality

IMF Working Papers, February 4, 2022

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Canonical URL: Gendered Taxes: The Interaction of Tax Policy with Gender Equality

Provides an overview of the relation between tax policy and gender equality covering labor, capital and wealth, and consumption taxes.
Considers implicit and explicit gender biases and corrective taxation.
Presents well-established findings on female labor supply and new empirical work on the impact of household taxation.
Analyzes the impact of progressivity on pay gaps and labor supply.
Discusses implications of lower effective capital income taxation on the personal income tax burden gap across genders.
Shows that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly.
Covers taxes on female hygiene products and excise taxes, assessing them in relation to externalities and differences in consumption patterns across genders.

Discusses implications of lower effective capital income taxation for the personal income tax burden gap across genders.
Shows an association: countries with relatively low female shares of capital income and wealth tend to tax property and inheritances particularly lightly.

Covers taxes on female hygiene products.
Assesses excise taxes in relation to externalities and differences in consumption patterns across genders.

Subjects: Capital income, Gender, Gender inequality, Income, Labor, Labor supply, National accounts, Women
Keywords: Biased Taxes., Capital income, Gender, Gender inequality, Global, gross income, Income, Labor supply, Labor Supply, labor supply gender gaps, pay gap, progressive tax, Tax, wealth taxation, Women