taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

"Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working … away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax … increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this …