Taxation and gender inequality where are we now? a structured literature review Lisa Marriott and Jessica C Lai
By: Marriott, Lisa
.
Contributor(s): Lai, Jessica C.
Material type: 
ArticleSubject(s): FISCALIDAD INTERNACIONAL | DESIGUALDAD | IMPUESTOS | INVESTIGACION | AUSTRALIA | NUEVA ZELANDA
In:
Australian Tax Forum: a journal of Taxation Policy, Law and Reform v. 40, n. 4, 2025, p. 499-541Summary: This article provides a structured literature review on taxation and gender inequality. In analysing the body of scholarly work in this area, the study identifies some of the gaps in our knowledge, and identifies research avenues for Australia and New Zealand. It also illustrates the tax disadvantages faced by women. The review shows that some taxes are well canvassed, such as gender inequality and income taxes, consumption taxes and the unit of taxation. Others, such as wealth taxes or company taxes, are less visible, as is the impact of tax cuts analysed by gender. It is common for research to highlight the impact of caring activity on women`s labour market participation and the concomitant tax consequences, such as restricting access to tax deductions or tax concessions for retirement savings. Research on non-binary/genderqueer/non-cis perspectives was notably absent. Although it was generally agreed that explicit bias in tax systems is rare, implicit bias was often present.
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| Artículos | IEF | IEF | OP 1867/2025/4-3 (Browse shelf) | Available | OP 1867/2025/4-3 |
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| OP 1867/2025/4 Australian Tax Forum: a journal of Taxation Policy, Law and Reform | OP 1867/2025/4-1 The influence of CEO moral disposition on voluntary tax disclosures | OP 1867/2025/4-2 Mapping the unmet tax needs of financially vulnerable small business | OP 1867/2025/4-3 Taxation and gender inequality | op 1869 Economía Pública | OP 1869/1988/1 [Comunidades Autónomas : Financiación] | OP 1869/1988/1-1 [Federalismo fiscal] |
This article provides a structured literature review on taxation and gender inequality. In analysing the body of scholarly work in this area, the study identifies some of the gaps in our knowledge, and identifies research avenues for Australia and New Zealand. It also illustrates the tax disadvantages faced by women. The review shows that some taxes are well canvassed, such as gender inequality and income taxes, consumption taxes and the unit of taxation. Others, such as wealth taxes or company taxes, are less visible, as is the impact of tax cuts analysed by gender. It is common for research to highlight the impact of caring activity on women`s labour market participation and the concomitant tax consequences, such as restricting access to tax deductions or tax concessions for retirement savings. Research on non-binary/genderqueer/non-cis perspectives was notably absent. Although it was generally agreed that explicit bias in tax systems is rare, implicit bias was often present.
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