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Gender Bias in Tax Systems

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  • Ms. Janet Gale Stotsky

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.

Suggested Citation

  • Ms. Janet Gale Stotsky, 1996. "Gender Bias in Tax Systems," IMF Working Papers 1996/099, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:1996/099
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    Citations

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    Cited by:

    1. Morgan Richards-Melamdir, 2021. "Can Progressive Taxation Address Gender Inequality in Income? Cross-National Evidence of Gender Differences in Income Tax Payment Patterns and Post-Tax Income," LIS Working papers 816, LIS Cross-National Data Center in Luxembourg.
    2. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797, April.
    3. Ms. Nicole Laframboise & Tea Trumbic, 2003. "The Effects of Fiscal Policieson the Economic Development of Women in the Middle East and North Africa," IMF Working Papers 2003/244, International Monetary Fund.
    4. Tisch, Daria & Schechtl, Manuel, 2023. "The Gender (Tax) Gap in Parental Transfers. Evidence from Administrative Inheritance and Gift Tax Data," SocArXiv kfetw, Center for Open Science.
    5. Marisa Bucheli & Cecilia Olivieri, 2017. "Gendered Effects of the Personal Income Tax: Evidence from a Schedular System with Individual Filing in a Developing Country," Documentos de Trabajo (working papers) 0217, Department of Economics - dECON.
    6. Sheila Quinn, 2016. "Europe: A Survey of Gender Budgeting Efforts," IMF Working Papers 2016/155, International Monetary Fund.
    7. Fofana, Ismaël & Corong, Erwin & Chatti, Rim & Bouazouni, Omar, 2012. "Taxation policy and gender employment in the Middle East and North Africa Region: A comparative analysis of Algeria, Egypt, Morocco, and Tunisia," IFPRI discussion papers 1227, International Food Policy Research Institute (IFPRI).
    8. Diane Elson, 1998. "Integrating gender issues into national budgetary policies and procedures: some policy options," Journal of International Development, John Wiley & Sons, Ltd., vol. 10(7), pages 929-941.
    9. Margit Schratzenstaller-Altzinger, 2012. "Gender-Budgeting im Steuersystem," WIFO Studies, WIFO, number 45759, April.
    10. Darío Rossignolo, 2022. "Gender Equity in Taxation in Latin America and the Caribbean," Asociación Argentina de Economía Política: Working Papers 4595, Asociación Argentina de Economía Política.
    11. Alicia Girón, 2006. "Macroeconomía, desarrollo y género," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 8(15), pages 207-225, July-Dece.
    12. Rossignolo, Darío, 2018. "Gender equity in the Argentine tax system: an estimation of tax burdens by household type," Revista CEPAL, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), April.
    13. Imaobong Akpan & Mª Josep Cascant‐Sempere, 2022. "Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria," Poverty & Public Policy, John Wiley & Sons, vol. 14(3), pages 287-306, September.
    14. Büttner, Thiess & Erbe, Katharina & Grimm, Veronika, 2015. "Why Pay More? Tax Planning of Married Couples," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113011, Verein für Socialpolitik / German Economic Association.
    15. Margaret E. Brehm & Olga Malkova, 2023. "The Child Tax Credit over Time by Family Type: Benefit Eligibility and Poverty," National Tax Journal, University of Chicago Press, vol. 76(3), pages 707-741.
    16. Quinn Sheila, 2017. "Gender budgeting in Europe: What can we learn from best practice?," Administration, Sciendo, vol. 65(3), pages 101-121, August.
    17. Ambel,Alemayehu A. & Tesfaye,Wondimagegn Mesfin & Yonis,Manex Bule, 2022. "A Gendered Fiscal Incidence Analysis for Ethiopia : Evidence from Individual-Level Data," Policy Research Working Paper Series 10130, The World Bank.
    18. Katrin Elborgh-Woytek & Monique Newiak & Kalpana Kochhar & Stefania Fabrizio & Kangni R Kpodar & Philippe Wingender & Benedict J. Clements & Gerd Schwartz, 2013. "Women, Work, and the Economy; Macroeconomic Gains from Gender Equity," IMF Staff Discussion Notes 13/10, International Monetary Fund.
    19. Mr. Feridoun Sarraf, 2003. "Gender-Responsive Government Budgeting," IMF Working Papers 2003/083, International Monetary Fund.

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