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Tax policy and gender equality
Organisation for Economic Co-operation and Development
Tax policy and gender equality
Organisation for Economic Co-operation and Development
Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth. This report provides the first cross-country overview of governments' approaches to tax policy and gender, including reforms undertaken to date and potential areas of explicit and implicit gender bias. Covering 43 countries, it also explores the extent to which governments take into account gender implications in policy development, gender considerations in tax administration and compliance, and the availability and use of gender-disaggregated data. Finally, it also discusses priorities for further work on tax policy and gender issues.
Mídia | Livros Paperback Book (Livro de capa flexível e brochura) |
Lançado | 1 de março de 2022 |
ISBN13 | 9789264807457 |
Editoras | Organization for Economic Co-operation a |
Páginas | 48 |
Dimensões | 209 × 280 × 3 mm · 181 g |
Idioma | English |
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