Abstract

The persisting gender differences in employment rates and patterns and gender gaps in unpaid care work, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations.

Highlights

  • The European Union was initially founded as the European Economic Community, intended to facilitate a harmonious development of economic activities, based on the establishment of a common market and the progressive approximation of economic policies between Member States.[1]

  • In 2017, the European Parliament’s Committee on Women’s Rights and Gender Equality (FEMM Committee) commissioned a study on gender equality and taxation in the EU;[6] the European Parliament only recently adopted a resolution on gender equality and taxation policies in the EU.[7]

  • Based on the findings in the study for the FEMM Committee and research conducted in the FairTax project, the exemplary article explains the relevance of gender equality in taxation and the interdependencies with socioeconomic gender differences

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Summary

Gender Equality and Taxation Policies in the EU

The European Union was initially founded as the European Economic Community, intended to facilitate a harmonious development of economic activities, based on the establishment of a common market and the progressive approximation of economic policies between Member States.[1]. The European Commission started to address the second earner gap, the result of an insufficient consideration of child care costs and joint tax measures that hinder the equal participation of women in the labour market.[4] The Horizon2020 call for research proposals explicitly addressed questions of gender equality in taxation.[5] In 2017, the European Parliament’s Committee on Women’s Rights and Gender Equality (FEMM Committee) commissioned a study on gender equality and taxation in the EU;[6] the European Parliament only recently adopted a resolution on gender equality and taxation policies in the EU.[7] Based on the findings in the study for the FEMM Committee and research conducted in the FairTax project, the exemplary article explains the relevance of gender equality in taxation and the interdependencies with socioeconomic gender differences It provides an overview of the legal framework concerning the role. The persisting gender differences in employment rates and patterns and gender gaps in unpaid care work, employment rates, income, old age security, poverty and wealth are all closely linked to the allocative and distributional outcome of tax regulations

The secondary earner trap
Taxation trends
VAT Environmental taxes Property taxes
Tax expenditures
Legal obligations to ensure gender equality
Legislative competences in taxation
Coordination of national tax policies
Suggestions for reform and research
Full Text
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