Gender Bias in Tax Systems
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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