| 000 | 01255nab a2200217 c 4500 | ||
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_c149757 _d149757 |
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| 003 | ES-MaIEF | ||
| 005 | 20240923174925.0 | ||
| 007 | ta | ||
| 008 | 240905s2024 us |||p| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 |
_971914 _aMoraga Valverde, Javiera |
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| 245 | 1 | 0 |
_aTax policy _bis gender neutrality enough? _c by Javiera Moraga Valverde |
| 260 | _c2024 | ||
| 520 | _aJaviera 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. | ||
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
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| 650 | 4 |
_953406 _aDISCRIMINACIÓN |
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| 650 | 4 |
_945530 _aIGUALDAD |
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| 650 | 4 |
_959438 _aESTUDIOS DE GÉNERO |
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| 773 | 0 |
_9172013 _oOP 138-Bis/2024/114/3 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 3, April 15 2024, p. 385-392 |
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| 942 | _cART | ||