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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...
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This paper investigates the political economy of fiscal reform activism in Argentina since the late 1980s. Between 1988 and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times. Tax and budgetary reforms moved from centralizing...
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This chapter analyzes the incidence on income distribution by a comprehensive array of direct and indirect taxes in ten … impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … burden on the poor is high and even higher than on the rich. This is mainly a consequence of the high share of indirect taxes …
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labor and capital income, taxes on wealth, the corporate income tax, and consumption taxes. The paper concludes by …
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