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Tax Policy and Gender Equality: A Stocktake of Country Approaches

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Organisation for Economic Co-operation and Development2026-02-07 收录
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https://www.oecd.org/en/publications/tax-policy-and-gender-equality_b8177aea-en.html
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Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that...

尽管男性与女性通常适用相同的税制规则,但二者在社会与经济层面的差异化特征(如收入水平或劳动力参与率)意味着,税收体系可能会在无意间加剧社会中的性别不平等。理解并优化税制对性别平等的影响,是……的关键维度。
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