000			01664nab a22002777c 4500
999			_c146326 _d146326
003			ES-MaIEF
005			20220907190338.0
007			ta
008			220906t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aRodulfo, Carissa _968777
245	1	0	_aValue Added Tax and gender disparities in the Caribbean _helectrónico _c Carissa Rodulfo
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aUsing a critical tax policy framework, in this article the author probes into the conventional perceptions of taxation fairness, efficiency and equality by examining the extent to which social justice and human rights considerations are reflected within tax policy discourse in the Caribbean Community (CARICOM). By highlighting the regressive nature of Caribbean tax systems exhibited within their use of VAT and the content of their policies, the possible implications of gender bias and disparities produced are discussed. Thereafter, recommendations on how to address gender tax disparities in the region are proposed and reasons are given as to why there is a need for further research.
650		4	_aIMPUESTO SOBRE EL VALOR AÑADIDO _950141
650		4	_aPRINCIPIO DE IGUALDAD _948120
650		4	_aEQUIDAD IMPOSITIVA _943700
650		4	_aADMINISTRACION TRIBUTARIA _97307
650		4	_aESTUDIOS DE GÉNERO _959438
650		4	_aREGRESIVIDAD DEL IMPUESTO _953198
650		4	_aCARIBE _933528
773	0		_9167830 _oIVM/2022/1 _tInternational VAT Monitor _w(IEF)133610 _x 0925-0832 _g2022 (Volume 33), No. 1, p. 27-31
942			_cRE