000			01839nab a2200241 c 4500
999			_c152257 _d152257
003			ES-MaIEF
005			20260518115636.0
007			ta
008			260514t2025 at ||||| |||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_953860 _aMarriott, Lisa
245			_aTaxation and gender inequality _bwhere are we now? a structured literature review _c Lisa Marriott and Jessica C Lai
520			_aThis 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.
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_942588 _aDESIGUALDAD
650		4	_947460 _aIMPUESTOS
650		4	_945098 _aINVESTIGACION
650		4	_932206 _aAUSTRALIA
650		4	_947847 _aNUEVA ZELANDA
700	1		_970157 _aLai, Jessica C.
773	0		_9175621 _oOP 1867/2025/4 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x0812-695X _g v. 40, n. 4, 2025, p. 499-541
942			_cART