Gender equality and taxation in the European Union

15-03-2017

This study provides an overview over gender aspects in taxation at Member State and EU level. After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing legal approaches and obligations are reviewed critically. Research results on gender-disaggregated effects are presented for the taxation of personal income, corporations and business income, property, and consumption. Finally, the study presents recommendations on how to improve gender equality in taxation.

This study provides an overview over gender aspects in taxation at Member State and EU level. After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing legal approaches and obligations are reviewed critically. Research results on gender-disaggregated effects are presented for the taxation of personal income, corporations and business income, property, and consumption. Finally, the study presents recommendations on how to improve gender equality in taxation.

Išorės autorius

Åsa GUNNARSSON (Forum for Studies on Law and Society, Umeå University - Sweden); Ulrike SPANGENBERG (Forum for Studies on Law and Society, Umeå University – Sweden/Germany); Margit SCHRATZENSTALLER (Austrian Institut for Fiscal Studies, Austria)