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 … target for reform of tax systems in recent years …

This paper provides an overview of the relation between tax policy and gender equality, covering labor, capital and … 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 …

The extent of tax compliance has important implications for revenue yield, efficiency and the fairness of any tax … system. Tax evasion undermines revenue collection, distorts competition, and undermines a country's development prospects. In … this paper, we investigate whether higher productivity causally leads to lower tax evasion. We first present stylized facts …

transparency and improving government effectiveness, as well as improving tax compliance, automating procedures, and promoting …