02438cas a2200349 a 4500 AALejournalIMF022404 230101c9999 xx r poo 0 0eng d 5.00 USD 9798400201127 1018-5941 BD-DhAAL BD-DhAAL Coelho, Maria. Gendered Taxes : The Interaction of Tax Policy with Gender Equality / Maria Coelho, Aieshwarya Davis, Alexander Klemm, Carolina Osorio Buitron. Washington, D.C. : International Monetary Fund, 2022. 1 online resource (53 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 provides an overview of the relation between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on female hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders. Mode of access: Internet Economics of Gender imf Environmental Taxes and Subsidies imf Non-Labor Discrimination imf Redistributive Effects imf Taxation and Subsidies imf Taxation, Subsidies and Revenue imf Davis, Aieshwarya. Klemm, Alexander. Osorio Buitron, Carolina. IMF Working Papers; Working Paper ; No. 2022/026 Full text available on IMF http://elibrary.imf.org/view/journals/001/2022/026/001.2022.issue-026-en.xml IMF e-Library