In spite of there being few elements of tax or cash benefit systems in developed countriesthat are any longer explicitly gender-biased in a discriminatory sense, it is well recognisedthat they have significant gender effects. To the extent that women earn less than men onaverage under...

International comparisons of inequality based on measures of disposable income may not be valid if the size and incidence of publicly-provided in kind benefits differ across the countries considered. The benefits that are financed by taxation in one country may need to be purchased out of...