Gender Bias in Tax Systems [electronic resource] / Janet Gale Stotsky.
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TextSeries: IMF Working Papers; Working Paper ; No. 96/99Publication details: Washington, D.C. : International Monetary Fund, 1996Description: 1 online resource (22 p.)ISBN: 1451852223 :ISSN: 1018-5941Subject(s): Fiscal Affairs Department | Gender Bias | Income Taxes | Married Women | Personal Income Tax | Tax Systems | Ireland | United Kingdom | United StatesAdditional physical formats: Print Version:: Gender Bias in Tax SystemsOnline resources: IMF e-Library | IMF Book Store 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.
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.
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