TY  - BOOK
AU  - Stotsky,Janet Gale
TI  - Gender Bias in Tax Systems
T2  - IMF Working Papers; Working Paper
SN  - 1451852223 :
SN  - 1018-5941
PY  - 1996///
CY  - Washington, D.C.
PB  - International Monetary Fund
KW  - Fiscal Affairs Department
KW  - imf
KW  - Gender Bias
KW  - Income Taxes
KW  - Married Women
KW  - Personal Income Tax
KW  - Tax Systems
KW  - Ireland
KW  - United Kingdom
KW  - United States
N2  - 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
UR  - http://elibrary.imf.org/view/IMF001/02720-9781451852226/02720-9781451852226/02720-9781451852226.xml
UR  - http://www.imfbookstore.org/IMFORG/9781451852226
ER  -