NEWS In April 2017, FairTax researchers Åsa Gunnarsson, Margit Schratzenstaller and Ulrike Spangenberg finished a research paper on behalf of the European Parliament's Committee on Women’s Rights and Gender Equality (FEMM). The study presents recommendations on how to improve gender equality in taxation in the EU.
Most EU Member States have abolished tax regulations that implicitly differentiate between men and women. Still, tax systems and fiscal policy decisions affect women and men differently because tax regulations interact with gender-differentiated socioeconomic realities and thus gender gaps persist. Despite international, European and national obligations and commitments to prohibit discrimination and ensure gender equality in all policy fields, gender issues in taxation are rarely considered.
In the study “Gender equality and taxation in the European Union” the FairTax researchers provide an overview over gender aspects in taxation at Member State and EU level. Based on an outline of socio-economic gender gaps relevant for taxation, the researchers review the implementation of gender aspects at EU and Member State level and the existing legal approaches and obligations. They also point out the lack of knowledge regarding gendered-differentiated and allocative effects of net wealth taxes, property taxes, consumption taxes and corporate taxes. To solve this problem the availability of appropriate gender-disaggregated data has to be ensured. Finally, the study presents recommendations on how to improve gender equality concerns in taxation.
The study presents the following recommendations (please see full report for details):- Strengthen policies to promote the equal intra household distribution of paid and unpaid work- Strengthen the redistributive impact of taxation- Take account of the distributional and allocative impact of tax expenditures- Promote and conduct research on gender aspects of taxation and ensure the availability of appropriate gender-disaggregated data- Take legal obligations to prohibit discrimination and ensure substantive gender equality with regard to taxation seriously- Ensure political commitment at the European level and define targets and indicators to achieve substantive gender equality with regard to taxation
- Ensure the implementation of gender analyses and compliance with gender equality objectives with respect to taxation at Union and Member State level
Professor Åsa Gunnarsson will present the study at a FEMM Committee meeting on May 30, 2017.
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Editor: Elin Andersson