The tax lever for the creation and promotion of the gender tax equity
Journal title ECONOMIA E SOCIETÀ REGIONALE
Author/s Luigi Iacobellis
Publishing Year 2021 Issue 2021/2
Language Italian Pages 13 P. 82-94 File size 258 KB
DOI 10.3280/ES2021-002006
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The issue of gender differences assumes a role of absolute centrality in the horizon of the inequalities and in a tragical pandemic time. In the paper the author analyzes the main elements of the gender gap and the gender pay gap, among recent studies and statistical data, and the possibility of introducing an advantageous taxation for women, in compliance with the limits imposed by EU law, the Italian tax system and the principle of tax equality enshrined in the constitutional charter, including the possible strategies, also functional to the post-pandemic framework, that the tax system may adopt to achieve gender fiscal equity.
Keywords: Women, Gender Gap, Taxation, Tax Gender, Tax Equality
Jel codes: K34, H21, H23
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