Tuesday, May 18, 2021
Åsa Gunnarsson (Umeå), Gender Equality and Taxation - International Perspectives:
The National tax laws and international tax policies have, despite impressive growth performances in many economies, worked against economic gender equality. The broad concept of tax fairness has become equivalent to what is good for economic growth and detached from social justice, leading to increasing income gaps and poverty. As a result, many aspects of taxation have indirectly had a substantial effect on gender-related socio-economic inequalities even though most domestic tax laws being gender neutral. The ignorance to consider gender inequalities, when designing tax laws, is obviously in conflict with several legal obligations and policies, on national, regional and international levels.
In this paper, novel insights concerning the relationship between gender equality and taxation are presented. These insights have been pushed forward by both the societal challenges of financial crisis and now the pandemic crisis. Based on legal and economic perspectives, the analysis in the text provides an overview of gender aspects within taxation when related to current tax policy trends.