Moraga Valverde, Javiera
Tax policy is gender neutrality enough? / by Javiera Moraga Valverde .-- , 2024
Javiera Moraga Valverde is a Chilean lawyer bilingual in Spanish and English. She is in the LLM program at Cornell Law School. This article is based on a paper written for Cornell Law School’s LLM program as part of the “Women in Business Law & International Trade” seminar with professor Radwa Elsaman. In this article, Moraga Valverde examines how tax systems, often deemed neutral, inadvertently perpetuate gender inequalities and proposes a shift from mere neutrality toward a comprehensive inclusion of gender perspectives in tax policy design.
POLITICA FISCAL
DISCRIMINACIÓN
IGUALDAD
ESTUDIOS DE GÉNERO
Tax Notes International 1048-3306 v. 114, n. 3, April 15 2024, p. 385-392
Tax policy is gender neutrality enough? / by Javiera Moraga Valverde .-- , 2024
Javiera Moraga Valverde is a Chilean lawyer bilingual in Spanish and English. She is in the LLM program at Cornell Law School. This article is based on a paper written for Cornell Law School’s LLM program as part of the “Women in Business Law & International Trade” seminar with professor Radwa Elsaman. In this article, Moraga Valverde examines how tax systems, often deemed neutral, inadvertently perpetuate gender inequalities and proposes a shift from mere neutrality toward a comprehensive inclusion of gender perspectives in tax policy design.
POLITICA FISCAL
DISCRIMINACIÓN
IGUALDAD
ESTUDIOS DE GÉNERO
Tax Notes International 1048-3306 v. 114, n. 3, April 15 2024, p. 385-392