Aproximación al análisis de la política fiscal durante la crisis desde la perspectiva de género

Paloma de Villota
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Paloma de Villota: Universidad Complutense de Madrid

EKONOMIAZ. Revista vasca de Economía, 2017, vol. 91, issue 01, 276-297

Abstract: One of the outstanding characteristics of the welfare state is its commitment with the living standards of people. The redistributive policies implemented for that purpose have taken as a reference a model of family with a strong sexual division of labour: men as income providers through remunerated jobs and women as family care work providers. At present, although women have joined the labour market, they mostly continue to assume family care responsibilities. This article focuses on the measures that have been taken in the Autonomous Community of the Basque Country for parents, men and women, who take care of their children in a co-responsible way, especially when both have remunerated jobs.

Keywords: Gender; Género; IRPF; IVA; VAT; fiscalidad; impuestos; personal income Tax; tax policy; tax reform (search for similar items in EconPapers)
JEL-codes: B54 H22 H71 H75 (search for similar items in EconPapers)
Date: 2017
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