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Gender Equality and Taxation in the European Union: Study for the FEMM Committee
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)ORCID iD: 0000-0001-7348-2766
Austrian Institute for Economic Research (WIFO). (FairTax)
Umeå University, Faculty of Social Sciences, Umeå Forum for Studies on Law and Society. (FairTax)
2017 (English)Report (Other (popular science, discussion, etc.))
Abstract [en]

This study provides an overview over gender aspects in taxation at Member State and EU level. After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing legal approaches and obligations are reviewed critically. Research results on gender-disaggregated effects are presented for the taxation of personal income, corporations and business income, property, and consumption. Finally, the study presents recommendations on how to improve gender equality in taxation

Place, publisher, year, edition, pages
Brussels: European Parliament , 2017. , p. 56
Series
European Parliament, FEMM Committee. Supporting Analyses
Keywords [en]
Gender equality, taxation, European Union
National Category
Law and Society
Identifiers
URN: urn:nbn:se:umu:diva-137547DOI: 10.2861/29022ISBN: 9789284608737 (print)ISBN: 9789284608744 (electronic)OAI: oai:DiVA.org:umu-137547DiVA, id: diva2:1119741
Funder
EU, Horizon 2020, 649439
Note

Funding for this report has been provided by European Parliament Directorate-General for Internal Policies, Policy Department C, Citizens' Rights and Constitutional Affairs, through Negotiated Procedure No. IP/C/PETI/IC/2017-015 "Gender Justice in taxation in the European Union"

Available from: 2017-07-04 Created: 2017-07-04 Last updated: 2018-06-09Bibliographically approved

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Gunnarsson, ÅsaSpangenberg, Ulrike

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CiteExportLink to record
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Output format
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