Gender Bias in Tax Systems

Janet Stotsky

No 1996/099, IMF Working Papers from International Monetary Fund

Abstract: 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.

Keywords: WP; gender bias; income; explicit gender bias; tax preference; income taxation; b. gender bias; benefits in Sweden; tax subject; labor income; personal income tax system; tax regulation; gender bias in tax systems; tax liability; United States income tax; c. gender bias; Personal income; Gender inequality; Income tax systems; Women; Personal income tax; Global (search for similar items in EconPapers)
Pages: 22
Date: 1996-09-01
References: Add references at CitEc
Citations: View citations in EconPapers (21)

Downloads: (external link)
http://www.imf.org/external/pubs/cat/longres.aspx?sk=2074 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:imf:imfwpa:1996/099

Ordering information: This working paper can be ordered from
http://www.imf.org/external/pubs/pubs/ord_info.htm

Access Statistics for this paper

More papers in IMF Working Papers from International Monetary Fund International Monetary Fund, Washington, DC USA. Contact information at EDIRC.
Bibliographic data for series maintained by Akshay Modi ().