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

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  • Paloma de Villota

    (Universidad Complutense de Madrid)

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.

Suggested Citation

  • Paloma de Villota, 2017. "Aproximación al análisis de la política fiscal durante la crisis desde la perspectiva de género," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 91(01), pages 276-297.
    • Handle: RePEc:ekz:ekonoz:2017111
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    More about this item

    Keywords

    Gender; Género; IRPF; IVA; VAT; fiscalidad; impuestos; personal income Tax; tax policy; tax reform;
    All these keywords.

    JEL classification:

    • B54 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - Feminist Economics
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H75 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Government: Health, Education, and Welfare

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