01545cas a2200241 a 4500 AALejournalIMF000276 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451852226 1018-5941 BD-DhAAL BD-DhAAL Stotsky, Janet. Gender Bias in Tax Systems / Janet Stotsky. Washington, D.C. : International Monetary Fund, 1996. 1 online resource (22 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 1996/099 Full text available on IMF http://elibrary.imf.org/view/journals/001/1996/099/001.1996.issue-099-en.xml IMF e-Library