Gender Bias in Tax Systems

Author/Editor:

Janet Gale Stotsky

Publication Date:

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.

Series:

Working Paper No. 1996/099

Subject:

Gender Gender inequality Income tax systems National accounts Personal income Personal income tax Taxes Women

English

Publication Date:

September 1, 1996

ISBN/ISSN:

9781451852226/1018-5941

Stock No:

WPIEA0991996

Pages:

22

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