Cover IMF Working Papers
Gender Bias in Tax Systems
Author: Ms. Janet Gale Stotsky
Series:
IMF Working Papers
Volume/Issue:
Volume 1996: Issue 099
Language:
English
Publication Date:
01 Sep 1996
DOI:
https://doi.org/10.5089/9781451852226.001
ISBN:
9781451852226
ISSN:
1018-5941
Pages:
22
Keywords:
WP; gender bias; income; explicit gender bias; tax preference; income taxation; b. gender bias; benefits in Sweden; tax subject; labor income; personal income tax system; tax regulation; gender bias in tax systems; tax liability; United States income tax; c. gender bias; Personal income; Gender inequality; Income tax systems; Women; Personal income tax; Global
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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.
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund