The Resource Implicit gender bias in GST systems

Implicit gender bias in GST systems

Implicit gender bias in GST systems
Implicit gender bias in GST systems
This article considers the concept of gender bias within GST systems. Explicit bias would be treating men and women differently for GST purposes on the basis of their gender, but it seldom occurs. Implicit bias occurs where tax policy affects men and women differently, which can arise through its design features; a number of examples are discussed in this article. A brief summary of the relevant economic factors is then provided, which includes the incidence of the tax, the underlying pricing of some goods and services, and the impact on unpaid and paid care work of GST. The concept of gender budgeting is introduced. It provides a framework for the analysis of gender bias in policy and is a tool to promote gender equality
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 23 (2017), no. 1 ; p. 37-48
Morrissey, S
Geographic coverage
Pacific Islands
Language note
  • GST
  • discrimination
  • incidence of tax
  • fiscal sociology
  • tax policy
Implicit gender bias in GST systems

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