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Taxation and gender

In: Handbook on the Politics of Taxation

Author

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  • Laura Seelkopf

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.

Suggested Citation

  • Laura Seelkopf, 2021. "Taxation and gender," Chapters, in: Lukas Hakelberg & Laura Seelkopf (ed.), Handbook on the Politics of Taxation, chapter 13, pages 192-207, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:18873_13
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