Tax policy is gender neutrality enough? by Javiera Moraga Valverde
By: Moraga Valverde, Javiera
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Material type: 
ArticlePublisher: 2024Subject(s): POLITICA FISCAL | DISCRIMINACIÓN | IGUALDAD | ESTUDIOS DE GÉNERO
In:
Tax Notes International v. 114, n. 3, April 15 2024, p. 385-392Summary: 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.
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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.
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