This paper provides an overview of the relationship between tax policy and gender equality, covering labor, capital and wealth, as well as consumption taxes. It considers implicit and explicit gender biases and corrective taxation. On labor taxes, we discuss the well-established findings on female labor supply and present new empirical work on the impact of household taxation. We also analyze the impact of progressivity on pay gaps and labor supply. On capital and wealth taxation, we discuss the implications of lower effective capital income taxation on the personal income tax burden gap across genders. We show that countries with relatively low female shares of capital income and wealth also tend to tax property and inheritances particularly lightly. On consumption taxes, we cover taxes on feminine hygiene products and excise taxes, which we assess in relation to externalities and differences in consumption patterns across genders.

本文概述了税收政策与性别平等之间的关系，涵盖劳动力、资本和财富以及消费税。它考虑了隐性和显性的性别偏见以及纠正性税收。关于劳动力税，我们讨论了关于女性劳动力供应的既定研究结果，并提出了关于家庭税收影响的新实证研究。我们还分析了累进性对薪酬差距和劳动力供给的影响。关于资本和财富税，我们讨论了较低的有效资本所得税对不同性别个人所得税负担差距的影响。我们发现，女性资本收入和财富份额相对较低的国家也往往对财产和遗产征税特别轻。在消费税方面，我们涵盖了女性卫生用品税和消费税，我们根据外部性和不同性别消费模式的差异对其进行评估。