Gendered Taxes: The Interaction of Tax Policy with Gender Equality

By Maria Delgado Coelho, Aieshwarya Davis, Alexander D Klemm, Carolina Osorio Buitron

February 4, 2022

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Maria Delgado Coelho, Aieshwarya Davis, Alexander D Klemm, and Carolina Osorio Buitron. Gendered Taxes: The Interaction of Tax Policy with Gender Equality, (USA: International Monetary Fund, 2022) accessed December 21, 2024

Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on female hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders.

Subject: 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

Publication Details

Pages:

53
Volume:

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DOI:

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Issue:

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Series:

Working Paper No. 2022/026
Stock No:

WPIEA2022026
ISBN:

9798400201127
ISSN:

1018-5941

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