Taxation and gender

Laura Seelkopf

Chapter 13 in Handbook on the Politics of Taxation, 2021, pp 192-207 from Edward Elgar Publishing

Abstract: Gender equality is a human right. Yet many tax systems around the world continue to explicitly or implicitly discriminate against women. This chapter first summarizes the literature on gender bias in taxation. It then discusses what we know about differences between men and women in their preferences and behavior as taxpayers, voters and politicians. I also show that tax research in political science is still dominated by men. The chapter ends with avenues for further research on the gendered nature of taxation.

Keywords: Economics and Finance; Politics and Public Policy (search for similar items in EconPapers)
Date: 2021
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