Gender Bias in Tax Systems

22 Pages Posted: 15 Feb 2006

Date Written: September 1996


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.

JEL Classification: H20, J16

Suggested Citation

Stotsky, Janet G., Gender Bias in Tax Systems (September 1996). IMF Working Paper No. 96/99, Available at SSRN:

Janet G. Stotsky (Contact Author)

International Monetary Fund (IMF) ( email )

700 19th Street, N.W.
Washington, DC 20431
United States

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