Research Article
BibTex RIS Cite

Vergi Sistemlerinde Cinsiyet Eşitsizliklerinin Giderilmesine Yönelik Reform Önerileri

Year 2023, Volume: 23 Issue: 3, 721 - 750, 27.09.2023
https://doi.org/10.18037/ausbd.1290135

Abstract

Gelir vergisi, vergilemede cinsiyete dayalı eşitsizliklerin temel kaynağını oluşturmaktadır. Ancak bu çalışmanın amacı ilaveten; tüketim harcamalarında, mülk ediniminde ve kullanım ücretlerinin tahsilindeki cinsiyete dayalı eşitsizlikleri de araştırmaktır. Çalışmada ülkelerin birincil mevzuatlarına ve kaynak taramasına dayalı bir yöntem kullanılmıştır. Ulaşılan sonuçlara göre, gelir vergisinde cinsiyete dayalı eşitsizliklerin giderilmesi için tamamen bireysel esaslı vergileme tercih edilmelidir. Ayrıca çocuk bakım masrafları için cömert indirimler sağlanmalıdır. Tüketim kalıplarındaki farklılıklardan kaynaklanan eşitsizlikleri gidermek için pembe vergiler kaldırılmalıdır. Ayrıca kadınların bu mallara erişimini kolaylaştırmak için amaçlı sübvansiyonlar yapılmalıdır. Arazi ve diğer mülklerin edinimindeki cinsiyet farklılığını azaltmak için kadınların mülk ediniminde vergi kolaylığı sağlanmalıdır. Başta eğitim ve sağlık olmak üzere kamu hizmetine erişimdeki eşitsizlikleri gidermek için özellikle de kadınların bu hizmetlerden ücretsiz ya da düşük kullanım ücreti karşılığında yararlanması sağlanmalıdır. Vergilemede cinsiyete dayalı bu tür eşitsizliklerin giderilmesi temel bir insan hakkı olmanın yanında aynı zamanda refaha dayalı bir ekonomik büyüme için de son derece önemlidir

References

  • Acheson, J. ve Collins, M. (2020). Gender and pay in revenue. Irish Tax and Customs, 8, 1-29. Erişim adresi: https://www.revenue.ie/en/corporate/documents/research/gender-pay-2020.pdf
  • Akpan, I. ve Sempere, K. (2019). Hidden inequalities: Tax challenges of market women in Enugu and Kaduna States Nigeria. ICTD Working Paper, 97, 1-31. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/14500/ICTD_WP97.pdf?sequence=1&isAllowed=y
  • Akpan, I. ve Sempere, M. J. C. (2022). Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria. Poverty & Public Policy, 14(3), 287-306. doi.org/10.1002/pop4.349
  • Albert, F. (2020). Hungary: Tax exemption for mothers of four or more children. ESPN Flash Report, 17(3), 1-2. Erişim adresi: file:///C:/Users/iibf/Downloads/ESPN%20-%20Flash%20report%202020%20-%2017%20-%20HU%20-%20March%202020%20(1).pdf
  • Alvarez, D. V. M. ve Belmonte, E. (2019). Half of the European countries levy the same VAT on sanitary towels and tampons as on tobacco, beer and wine. CIVIO Medicamentalia web sitesinden erişilen adres: https://www.europeandatajournalism.eu/eng/News/Data-news/Half-of-the-European-countries-levy-the-same-VAT-on-sanitary-towels-and-tampons-as-on-tobacco-beer-and-wine
  • Andresen, M. E. ve Havnes, T. (2019). Child care, parental labor supply and tax revenue. Labour Economics, 61, 1-19. doi.org/10.1016/j.labeco.2019.101762
  • Andrejevic, U., Andreopoulos, G. C. ve Panayides, A. (2008). Tariffs in apparel and footwear:A gender approach. Journal of Diversity Management, 3(3), 1-6. doi.org/10.19030/jdm.v3i3.4990
  • Astudillo, K., Cibils, V. F., Pessino, C. ve Rossignolo, D. (2022). Making the invisible visible: applying a gender perspective to strengthen tax policy in Latin America and the Caribbean. IDB Technical Note, 2504, 1-47. doi.org/10.18235/0004350
  • Awasthi, R., Pyle, K., Aggarwal, N. ve Rakhimova, P. (2023). Gender-based discounts on taxes related to property: role in encouraging female ownership a case study of Indian States and Cities. WBG Research Working Paper, 10287,1-50. doi.org/10.1596/1813-9450-10287
  • Barnett, K. ve Grown, C. (2004). Gender impacts of government revenue collection: The case of taxation. London: Commonwealth Secreteriat.
  • Benedict, C. ve Stotsky, J. G. (2017). Tax and spending policies to achieve greater gender equality. K. Kochhar ve diğerleri (Ed.), Women work and econoic growth leveling playing field içinde (s. 265-289). Washington, DC: International Monetary Fund.
  • Betz, T., Fortunato, D. ve O’Brien, D. Z. (2021). Women's descriptive representation and gendered import tax discrimination. American Political Science Association, 115(1), 307-315. doi.org/10.1017/S0003055420000799
  • Bettio, F. ve Verashchagina, A. (2009). Fiscal system and female employment in Europe. European Communities Expert Group on Gender and Employment web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/Synthesis_Fiscal_system_Final_dec_2009%20(3).pdf
  • Bick, A. ve Nicola, F. S. (2017). Quantifying the disincentive effects of joint taxation on married women’s labor supply. American Economic Review, 107(5), 100-104. doi.org/10.1257/aer.p20171063
  • Bertero, A. (2011). Gender discrimination in the united states tariff schedule: Does unequal tariff treatment of men’s and women’s products constitute an equal protection violation?. SSRN Electronic Journal, 7, 265-289. doi.org/10.2139/ssrn.1878252
  • Brys, B., Perret, S., Thomas, A. ve O’Reilly, P. (2016). Tax design for inclusive economic growth (Working Papers No. 26). Organisation for Economic Co-operation and Development web sitesinden erişilen adres:https://www.oecd.org/tax/tax-policy/tax-design-for-inclusive-economic-growth-web-brochure.pdf
  • Bridget, J. C. ve Spivack, C. (2017). Tampon taxes, discrimination, and human rights. Wisconsin Law Review, 491. Erişim adresi: http://digitalcommons.pace.edu/lawfaculty/1070/
  • Casale, D. M. (2012). Indirect taxation and gender equity: evidence from South Africa. Feminist Economics, 18(3), 25-54. doi.org/10.1080/13545701.2012.716907
  • Cedro, M., Kristoffersson, E., Ponton Aricha, T. ve Zivkovic, L. (2023). Gender equitable taxation. D.Vujadinavic ve diğerleri (Ed.), Gender-competent legal education içinde (s. 381-383). Switzerland: Springer Textbooks in Law.
  • Chakraborty, P., Chakraborty, L., Karmakar, K. ve Kapila, S. M. (2010). Gender equality and taxation in India An unequal burden?. C. I. Volodida (Ed.), Taxation and gender equity a comparative analysis of direct and indirect taxes in developing and developed countries içinde (s. 94-118). London: Routledge.
  • Chhatkuli, R. R., Nairesiae, E., Shrestha, S. S., Joshi, J. R., Dev, H. (2020). Impact of tax rebate on land registration to women’s empowerment in Nepal. FIG Working Week,4, 1-12. Erişim adresi: https://www.fig.net/resources/proceedings/fig_proceedings/fig2020/papers/ts04d/TS04D_chhatkuli_shrestha_et_al_10629_abs.pdf
  • Coelho, M., Davis, A., Klemm, A. ve Buitron, C. O. (2022). Gendered taxes: the interaction of tax policy with gender equality. IMF Working Paper, 22(26), 1-54. Erişim adresi: file:///C:/Users/iibf/Downloads/wpiea2022026-print-pdf%20(10).pdf
  • Consumer Unity & Trust Society. (2021). Tax justice for women and girls in Zambia. CUT International web sitesinden erişilen adres: https://cuts-lusaka.org/pdf/policy-brief-tax-justice-for-women-and-girls.pdf
  • Danielle, A. E. (2023). Hitting the wall: the next step in addressing the pink tax. Arkansas Law Review, 75(4-6), 883-927. Erişim adresi: https://scholarworks.uark.edu/alr/vol75/iss4/6
  • D’Attoma, J., Volintiru, C. ve Malezieux, A. (2018). Gender, social value orientation, and tax compliance (Working Papers No. 7372). CESifo Network web sitesinden erişilen adres: https://doi.org/10.1093/cesifo/ifaa007
  • Doorley, K. (2018). Taxation, work and gender equality in Ireland. IZA Institute of Labour Economics, 11495, 1-24. Erişim adresi: https://docs.iza.org/dp11495.pdf
  • Dzelilovic, V. B. ve Hozic, A. A. (2020). Taxing for inequalities: gender budgeting in the Western Balkans. Review of International Political Economy, 27(6), 1280-1304. doi.org/10.1080/09692290.2019.1702572
  • Edizdoğan, N. ve Çelikkaya, A. (2022). Vergilerin ekonomik analizi (3. bs). Bursa: Ekin Yayınevi.
  • Eissa, N. (1996). Labor supply and the economic recovery tax act of 1981. M. Feldstein ve J. M. Poterda (Ed.), Empirical foundations of household taxation içinde (s. 5-38). US: University of Chicago Press.
  • Elson, D. (2006). Budgeting For Women’s Rights: Monitoring Government Budgets For Compliance With CEDAW. New York: UNIFEM.
  • Enriquez, C. R., Gherardi, N. ve Rossignolo, D. (2010). Gender equality and taxation in Argentina. C. I. Volodida (Ed.), Taxation and Gender Equity A comparative Analysis of Direct and Indirect Taxes in Dveloping and Developed Countries içinde (s. 63-93). London: Routledge.
  • European Communities. (1985). Memorandum on income taxation and equal treatment for men and women. Intertax, 13(6-7), 158-165. doi.org/10.54648/taxi1985052
  • European Communities. (2017). The EU mutual learning programme in gender equality the impact of tax systems on gender equality sweden. Europen Communities web sitesinden erişilen adres: https://commission.europa.eu/system/files/2018-07/summary_report_se_2017_en.pdf
  • European Communities. (2022). Joint employment report 2023 commission proposal. Luxembourg: Europen Communities web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/JER%202023%20Proposal%20final%20(1).pdf
  • Ernst & Young. (2023). Gibraltar tax facts 1 July 2022 to 30 June 2023. Ernst & Young web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/ey-gibraltar-tax-facts-leaflet-2022-updated.pdf
  • Febriyanti, D. ve Yuwono, W. (2022). Tax: as a form of gender identity in international products?. JSM, 5(1), 40-57. doi.org/10.37479/jsm.v5i1.16908
  • Fabrizio, S., Fruttero, A., Gurara, D., Kolovich, L., Malta, V., Tavares, M. M. ve Tchelishvili, N. (2020). Women in the labor force: the role of fiscal policies. IMF Staff Discussion Notes, 003, 1-42. doi.org/10.5089/9781513529134.006
  • Feria, R. de la ve Walpole, M. (2020). The ımpact of public perceptions on general consumption taxes. British Tax Review, 67(5), 637-669. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3723750%20(2).pdf
  • Ferrant, G. ve Kolev, A. (2016). Does gender discrimination in social institutions matter for long-term growth? Cross-country evidence. OECD Development Centre Working Paper, 330, 1-45. doi.org/10.1787/5jm2hz8dgls6-en
  • Flinders, M. ve Lowery, G. (2023). Period politics and policy change: the taxation of menstrual products in the United Kingdom, 1996–2021. Contemporary British History, 37(2), 238-265. doi.org/10.1080/13619462.2023.2184804
  • Fragoso, L. C. P. ve Gonzalez, F. C. (2010). Gender analysis of taxation in Mexico. C. I. Volodida (Ed.), Taxation and Gender Equity A comparative Analysis of Direct and Indirect Taxes in Dveloping and Developed Countries içinde (s. 119-149). London: Routledge.
  • Francesca, S. (2023) Menstrual activism, insider-outsider alliances and agenda-setting: an analysis of the campaign to end the “tampon tax” in Canada. Journal of Women, Politics & Policy, 44(2), 228-244. doi.org/10.1080/1554477X.2022.2081913
  • Fuenmayor, A., Granell, R. ve Mediavilla, M. (2018). The effects of separate taxation on labor participation of married couples. An empirical analysis using propensity score. Review ofEconomics of Household, 16, 541–561. doi.org/10.1007/s11150-016-9345-x
  • Giokaris, I. P. ve Pouliasi, M. E. (2020). To tax or not to tax? tampon taxes and gender (in)equality: the cyprus case-study. The Cyprus Review, 32(1), 257-278. Erişim adresi: https://www.proquest.com/docview/2528503075/fulltextPDF/AA21CAB268E646DCPQ/1?accountid=16716
  • Grether, S. T. (2022). The pink tax. Feminist Pedagogy, 2(1), 1-11. Erişim adresi: https://digitalcommons.calpoly.edu/cgi/viewcontent.cgi?article=1039&context=feministpedagogy
  • Grown, C. (2006). What gender equality advocates should know about taxation. Spotlight, 1(7), 1-16. Erişim adresi: https://www.awid.org/sites/default/files/atoms/files/why_those_working_on_gender_equality_should_know_about_tax_law_issues.pdf
  • Grown, C. (2010). Taxation and gender equality: A conceptual framework. C. I. Volodida (Ed.), Taxation and Gender Equity A comparative Analysis of Direct and Indirect Taxes in Dveloping and Developed Countries içinde (s. 1-23). London: Routledge.
  • Grown, C., Özer, C. ve Bronchi, C. (2022). Gender differences in taxation: Why do they matter. World Bank Blogs web sitesinden erişilen adres https://blogs.worldbank.org/developmenttalk/gender-differences-taxation-why-do-they-matter
  • Gunnarsson, A. (2021). Gender equality and taxation-International Perspectives, SSRN Electronic Journal, 1(4), 1-32. doi.org/10.2139/ssrn.3818771
  • Gunnarsson, A., Schratzenstaller, M. ve Spangenberg, U. (2017). Gender equality and taxation in the European Union. European Union web sitesinden erişilen adres: adresi: https://www.europarl.europa.eu/RegData/etudes/STUD/2017/583138/IPOL_STU(2017)583138_EN.pdf
  • Harding, M., Paturot, D. ve Simon, H. (2020). Taxation of part-time work in the OECD. OECD Taxation Working Papers, 57, 1-74. doi.org/10.1787/22235558
  • Harding, M., Navarro, G. P. ve Simon, H. (2021). In tax, gender blind is not gender neutral: why tax policy responses to COVID-19 must consider women. Ecoscope blog web sitesinden erişilen adres: https://oecdecoscope.blog/2020/06/01/in-tax-gender-blind-is-not-gender-neutral-why-tax-policy-responses-to-covid-19-must-consider-women/
  • Hayrullahoğlu, B. (2020). Kadınların işgücüne katılım oranlarının arttırılmasında vergilendirmenin rolü: Türkiye ve OECD ülkeleri açısından bir değerlendirme. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 66, 42-63. Erişim adresi: https://dergipark.org.tr/tr/download/article-file/980514
  • Heidinger, L., Leanne C. F. ve Guevremont, A. (2020). Uptake of the child care expense deduction: exploring factors associated with the use of the child care expense deduction among families with a child under 12 years. International Journal of Child Care and Education Policy, 14(12), 1-20. doi.org/10.1186/s40723-020-00076-0
  • Henrik, K., Landais, C., ve Sogaard, J. E. (2019). Children and Gender Inequality: Evidence from Denmark. Applied Economics, 11(4), 181-209. doi.org/10.1257/app.20180010
  • Hodgson, H. ve Sadiq, K. (2017). Gender equality and a rights-based approach to tax reform. M. Stewart (Ed.), Tax, Social Policy and Gender: Rethinking Equality and Efficiency içinde (s. 99-130). Australia: ANU Press.
  • Hui, N. (2013). Gender implication of tax policies. New Delhi: Bahavya Ofset.
  • International Labour Organization. (2015). Gender equalty and green jobs. International Labour Organization web sitesinden erişilen adres: https://www.ilo.org/wcmsp5/groups/public/---ed_emp/---emp_ent/documents/publication/wcms_360572.pdf
  • International Monetary Fund. (2021). Gender equality and covıd-19: policies and ınstitutions for mitigating the crisis. International Monetary Fund web sitesinden erişilen adres:file:///C:/Users/iibf/Downloads/en-special-series-on-covid-19-gender-equality-and-covid-19%20(1).pdf
  • Israel Tax Authority. (2023). Tax Benefits Reference Manual for Parents with Young Children. Israel Tax Authority web sitesinden erişilen adres: https://www.gov.il/en/departments/guides/tax-benefits-for-parents-with-small-children
  • Jiang, H. ve Laslett, A. M. (2021). Gender disparities in the effects of alcohol pricing policies on consumption and harm reduction. Addiction, 116, 2385-2386. Erişim adresi: https://onlinelibrary.wiley.com/doi/pdf/10.1111/add.15569 Joshi, A., K.angave, J. ve Boogaard, Van den, V. (2020). Gender and tax policies in the global south. K4D Helpdesk Report 817. International Centre for Tax and Development web sitesinden erişilen adres: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/15450/817_Gender_and_Tax.pdf
  • Joyce, R. (2013). The new tax break for some married couples. Institute for Fiscal Studies web sitesinden erişilen adres: https://ifs.org.uk/articles/new-tax-break-some-married-couple
  • Kangave, J., Waiswa, R. ve Sebaggala, N. (2021). Are women more tax compliant than men? how would we know?. African Tax Administration, 23, 1-23. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/16483/ATAP23.pdf?sequence=1&isAllowed=y
  • Kathryn, J. (2022). Removal of the tampon tax: a costless or pyrrhic victory?. Australian Feminist Law Journal, 48(2), 193-220. doi.org/10.1080/13200968.2022.2138189
  • Kinn, K. ve Wohak, U. (2022). Taxation of menstrual hygiene products: evaluating reforms within the European Union. Momentum kongress web sitesinden erişilen adres: https://www.momentum-kongress.org/system/files/congress_files/2022/momentum_kinnl.pdf
  • Komatsu, H., Ambel, A. A., Koolwal, G. ve Yonis, M. B. (2021). Gender and tax ıncidence of rural land use fee and agricultural income tax in Etiyopya (Working Papers No. 9715). World Bank Group web sitesinden erişilen adres: https://openknowledge.worldbank.org/server/api/core/bitstreams/ adb90116-c279-573f-aaba-4a756ca48b0f/content
  • Kristoffersson, E. (2023). Gender equitable taxation. ResearchGate web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/Gender_Equitable_Taxation.pdf http://lllp-lawgem.ius.bg.ac.rs/files/2022/09/7.5.-Gender-Equitable-Taxation.pdf
  • Lahey, K. A. (2015). Uncovering women in taxation: the gender impact of detaxation, tax expenditures, and joint tax/benefit units. Osgoode Hall Law Journal, 52(2), 427-459. Erişim adresi: https://digitalcommons.osgoode.yorku.ca/cgi/viewcontent.cgi?article=2816&context=ohlj
  • Lahey, K. A. (2018). Gender, taxation and equality in developing countries ıssues and policy recommendations. UN Women Dıscussıon Paper, 4, 1-84. Erişim adresi: https://www2.unwomen.org/-/media/files/un%20women/grb/resources/geder-tax-report-fin-web.pdf?vs=3508
  • LaLumia, S. (2008). The effects of joint taxation of married couples on labor supply and non-wage income. Journal of Public Economics, 92, 1698-1719. doi.org/10.1016/j.jpubeco.2008.01.009
  • LaLumia, S. (2017). Tax Policies to Encourage Female Labor Force Participation. Washington: Brookings Institution.
  • Ligomeka, W. (2019). Expensive to be a female trader: the reality of taxation of flea market traders in Zimbabwe (Working Papers No. 9335). International Centre for Tax and Development web sitesinden erişilen adres: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/14430/ICTD_RiB_35_ Online.pdf?sequence=1&isAllowed=y Lin, E. Y. ve Tong, P. K. (2014). Effects of marriage penalty relief tax policy on marriage taxes and marginal tax rates of cohabiting couples. Ntanetorg web sitesinde erişilen adres: Erişim adresi: https://ntanet.org/wp-content/uploads/proceedings/2014/018-lin-tong-effects-marriage-penalty-relief-tax.pdf
  • Lind, Y. ve Gunnarsson, A. (2021), Gender equality, taxation, and the COVİD-19 recovery: a study of sweden and Denmark, Tax Notes International, 1(5), 581-590. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3795117%20(3).pdf
  • Lin, Y. C. ve Yan, H. T. (2022). The power of women: Does increasing women’s parliamentary representation reduce intake of sugar-sweetened beverages among children and adolescents? Public Health Nutrition, 25(7), 1928-1938. doi.org/10.1017/S1368980022000738
  • Meier, P. S., Holmes, J., Brennan, A. ve Angus, C. (2021). Alcohol policy and gender: a modelling study estimating gender-specific effects of alcohol pricing policies. Addiction, 116(9), 2372-2384. doi.org/10.1111/add.15464
  • Movendi.ngo (2020). Policy news. Movendi.ngo web sitesinde erişilen adres: https://movendi.ngo/news/2020/11/20/south-africa-commission-for-gender-equality-recommends-higher-alcohol-taxes-and-other-alcohol-policy-improvements.
  • Nasruddin, C. H. (2022). Tax reform to promote Indonesia’s female labour participation. Eastasiaforum web sitesinden erişilen adres: https://www.eastasiaforum.org/2022/05/25/tax-reform-to-promote-indonesias-female-labour-participation/
  • Ngo, A., Fong, G. T., Lorraine V. C. ve Shang, C. (2019). Analysis of gender differences in the impact of taxation and taxation structure on cigarette consumption in 17 ITC countries. International Journal of Environ Research Public Health, 16(7), 1275. doi.org/10.3390/ijerph16071275
  • O’Connel, C. ve Chamnan, V., (2023). Cambodia tax alert: changes to tax on ıncome and tax on salary tables. DFDL web sitesinden erişilen adres: https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-tax-alert-changes-to-tax-on-income-and-tax-on-salary-tables-2/
  • Organization for Economic Co-operation and Development. (2022a). Tax policy and gender equalty a stocktake of country approachs. Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://read.oecd-ilibrary.org/taxation/tax-policy-and-gender-equality_b8177aea-en#page4.
  • Organization for Economic Co-operation and Development. (2022b). The OECD tax-benefit database description of policy rules for Italy. Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://www.oecd.org/els/soc/TaxBEN-Italy-2022.pdf
  • Pant, S. (2021). Unpinking discrimination: exploring the pink tax and its ımplications. International Journal of Policy Sciences and Law, 1(3), 1354-1371. Erişim adresi: https://ijpsl.in/wp-content/uploads/2021/03/UnPinking-Discrimination-Exploring-the-Pink-Tax-and-its-Implications_Svasti-Pant.pdf
  • Perret, S. (2022). OECD work on gender, taxation and budgeting. European Economic and Social Committe web sitesinde erişilen adres: https://www.eesc.europa.eu/sites/default/files/files/sarah_perret.pdf
  • Rambocas, N., Kissoon, Y., Kennedy, J. M., Mohammed, K., Khan, D., Motilal, M. S. ve Bissessa, A. (2023). Assessing period poverty in Trinidad and Tobago: An exploratory approach. Medical Science and Discovery, 10(1), 25-30. doi.org/10.36472/msd.v10i1.861
  • Richards, M. M. (2021). Can progressive taxation addressgender inequality in income? Cross-national evidence of gender differences in income tax payment patterns and post-tax income (Workin Papes No. 816). Lısdatacenter web sitesinden erişilen adres: http://www.lisdatacenter.org/wps/liswps/816.pdf
  • Rodriguez, C. ve Itriago, D. (2019). Do taxes ınfluence ınequality between women and men?. OXFAM Research Report, 8, 1-12. Erişim adresi: https://oxfamilibrary.openrepository.com/bitstream/handle/10546/620852/rr-taxes-influence-gender-inequality-lac-200819-summ-en.pdf
  • Rossignolo, D. (2018). Gender equity in the Argentine tax system: an estimation of tax burdens by household type. CEPAL Review,124,177-202. Erişim adresi: https://repositorio.cepal.org/bitstream/handle/11362/43958/1/RVI124_Rossignolo.pdf
  • Rossouw, L. ve Ross, H. (2020). An economic assessment of menstrual hygiene product tax cuts. Gates Open Research web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/gatesopenres-196261%20(1).pdf
  • Rüll, D. (2020). How to abolish ındirect taxes on menstrual hygiene products. Copenhagen Business School, CBS LAW Research Paper, 20-28, 1-22. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3688893%20(1).pdf
  • Schechtl, M. (2023). The taxation of families: how gendered (de) familialization tax policies modify horizontal ıncome ınequality. Journal of Social Policy, 52(1), 63-84. doi.org/10.1017/S0047279421000404
  • Sabate, M. T. (2023). Maternity and paternity leave in Spain. Expatica web sitesinden erişilen adres: https://www.expatica.com/es/working/employment-law/maternity-leave-spain-105033/
  • Schulze, E., Jong, W. de, Hadjihristova, Y., Scott, I., Linares, J. ve Ghailani, D. (2015). The policy on gender equality in Belgium. Europien Parliament: Publicaitons Office.
  • Seely, A. (2023). Income tax allowances for married couples. United Kingdom: House of Common.
  • Selin, H. (2009). The rise in female employment and the role of tax incentives an empirical analysis of the Swedish ındividual tax reform of 1971. Uppsala University Departement of Economics Working Paper Series, 4, 1-42. Erişim adresi: https://www.bus.umich.edu/otpr/papers/Selin.pdf.
  • Sharma, V. ve Jindal, G. (2020). Is taxation gender biased?. Legalserviceindia web sitesinden erişilen adres: https://www.legalserviceindia.com/legal/article-9844-is-taxation-gender-biased-.html
  • Shephard, A. ve Gayle, G. L. (2019). Taxing familiy income: the effects on marriage and how time and resources are shared within households. Microeconomic Insight web sitesinden erişilen adres: https://microeconomicinsights.org/taxing-family-income-the-effects-on-marriage-and-how-time-and-resources-are-shared-within-households/
  • Sheila, Q. (2018). Europe. L. Kolovich (Ed.), Fiscal Policies and Gender Equality içinde (s. 67-68). Washington: International Monetary Fund.
  • Smith, T. (1999). Women and tax in South Africa. Interntionalbudget web sitesinden erişilen adres: https://internationalbudget.org/wp-content/uploads/Women-and-Tax-in-South-Africa.pdf
  • Soler, P. (2023). EU countries' tax-and-benefit systems penalise women. Eubserver web sitesinden erişilen adres: https://euobserver.com/health-and-society/156818.
  • Steenkamp, L. (2022). Equal pay but unequal taxes? Women and fiscal policy, 6-12. doi.org/10.1787/b8177aea-en
  • Stotsky, J. (1996). Gender bias in tax systems (Workin Papers No. 099). International Monetary Fund web sitesinden erişilen adres: doi.org/10.5089/9781451852226.001
  • Stotsky, J. (1997). How tax systems treat men and women differently. International Monetary Fund web sitesinden erişilen adres: https://www.imf.org/external/pubs/ft/fandd/1997/03/pdf/stotsky.pdf
  • Stotsky, J. (2017). Tax proposals: a missed opportunity for addressing implicit gender bias. Universty of Minesota The Gender Policy Report web sitesinden erişilen adres: https://genderpolicyreport.umn.edu/tax-proposals-a-missed-opportunity-for-addressing-implicit-gender-bias/
  • Stotsky, J. (2022). Taxation and social protection. ADB The Gvornence Brief web sitesinden erişilen adres: https://www.adb.org/sites/default/files/publication/787961/governance-brief-045-taxation-social-protection.pdf
  • Taskeen, J. (2020). Women’s right are human rights-a review of gender bias in South Africa tax law. Repository web sitesinde erişilen adres: https://repository.up.ac.za/bitstream/handle/2263/80447/Jaffer_Women_2020.pdf?sequence=1&isAllowed=y
  • Taylor, L. L. ve Dar, J., (2015). Fairer trade removing gender bias in US import taxes. The Takeaway, 6(3), 1-4. Erişim adresi: https://oaktrust.library.tamu.edu/bitstream/handle/1969.1/153774/V6-3%20Tariff%20Discrimination%20Takeaway.pdf?sequence=1&isAllowed=y
  • Theunissen, G., Kuijper, C. ve Alencar, H. (2019). Gender and taxes. Oxfam web sitesinden erişilen adres: https://oxfamilibrary.openrepository.com/handle/10546/620868
  • The United Nations Childeren’s Fund. (2019). Building a national social protection sytem fit for Uzbekistan’s childeren and youth. The United Nations Childeren’s Fund web sitesinden erişilen adres: https://www.unicef.org/uzbekistan/media/2761/file/Uzbekistan%20SP%20%20overview%20paper%20-%20ENG%20FINAL_July2019%20.pdf
  • Thomas, A. ve O’Reilly, P. (2016). The impact of tax and benefit systems on the workforce participation incentives of women (OECD Working Papers No. 29). Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://www.oecd-ilibrary.org/docserver/d950acfc-en.pdf?expires=1683903100&id=id&accname=guest&checksum=06D775F90C30C8CA00C256E8BEA3412B
  • Torgler, B. ve Valev, N. T. (2010). Gender and publıc attitudes toward corruptıon and tax evasion. Contemporary Economic Policy, 28(4), 554-568. doi.org/10.1111/j.1465-7287.2009.00188.x
  • UN Women. (2016). Gender equality and taxation ın vietnam: ıssues and recommendations. Viet Nam: UNWomen.
  • Yaşa, A., Kovancı, Y. (2022). Türkiye’de kadınların işgücüne katılımında vergi düzenlemelerinin rolü ve önemi. Vergi Raporu, 277, 100-119. Erişim adresi: https://earsiv.kmu.edu.tr/xmlui/bitstream/handle/11492/6784/At%C4%B1lgan%20Ya%C5%9Fa%2C%20Ay%C5%9Fe%202022.pdf?sequence=1&isAllowed=y
  • Yimam, S. ve Asmare, F. (2020), Gender and tax compliance: firm level evidence from Ethiopia. ICTD Working Paper, 113, 1-27. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/15724/ICTD_WP113.pdf?sequence=1&isAllowed=y

Reform Recommendations to Overcome Gender Inequalities in Tax Systems

Year 2023, Volume: 23 Issue: 3, 721 - 750, 27.09.2023
https://doi.org/10.18037/ausbd.1290135

Abstract

Income tax is the main source of gender-based inequalities in taxation. However, the aim of this study is also investigate gender-based inequalities in consumption expenditures, property acquisition and usage fees collection. In the study, a method based on the primary legislation of the countries and the literature review was used. According to the results, completely individual-based taxation should be preferred in order to eliminate gender-based inequalities in income tax. Generous discounts should also be provided for childcare costs. Pink taxes should be abolished to address gender inequalities resulting from differences in consumption patterns. In addition, purpose-based subsidies should be made to facilitate women's access to these goods. In order to reduce the gender gap in the acquisition of land and other property, women's property acquisition should be facilitated by taxation. In order to eliminate inequalities in access to public services, especially education and health, women should be able to benefit from these services free of charge or with a low usage fee. Elimination of such gender-based inequalities in taxation is not only a basic human right, but also extremely important for welfare-based economic growth.

References

  • Acheson, J. ve Collins, M. (2020). Gender and pay in revenue. Irish Tax and Customs, 8, 1-29. Erişim adresi: https://www.revenue.ie/en/corporate/documents/research/gender-pay-2020.pdf
  • Akpan, I. ve Sempere, K. (2019). Hidden inequalities: Tax challenges of market women in Enugu and Kaduna States Nigeria. ICTD Working Paper, 97, 1-31. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/14500/ICTD_WP97.pdf?sequence=1&isAllowed=y
  • Akpan, I. ve Sempere, M. J. C. (2022). Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria. Poverty & Public Policy, 14(3), 287-306. doi.org/10.1002/pop4.349
  • Albert, F. (2020). Hungary: Tax exemption for mothers of four or more children. ESPN Flash Report, 17(3), 1-2. Erişim adresi: file:///C:/Users/iibf/Downloads/ESPN%20-%20Flash%20report%202020%20-%2017%20-%20HU%20-%20March%202020%20(1).pdf
  • Alvarez, D. V. M. ve Belmonte, E. (2019). Half of the European countries levy the same VAT on sanitary towels and tampons as on tobacco, beer and wine. CIVIO Medicamentalia web sitesinden erişilen adres: https://www.europeandatajournalism.eu/eng/News/Data-news/Half-of-the-European-countries-levy-the-same-VAT-on-sanitary-towels-and-tampons-as-on-tobacco-beer-and-wine
  • Andresen, M. E. ve Havnes, T. (2019). Child care, parental labor supply and tax revenue. Labour Economics, 61, 1-19. doi.org/10.1016/j.labeco.2019.101762
  • Andrejevic, U., Andreopoulos, G. C. ve Panayides, A. (2008). Tariffs in apparel and footwear:A gender approach. Journal of Diversity Management, 3(3), 1-6. doi.org/10.19030/jdm.v3i3.4990
  • Astudillo, K., Cibils, V. F., Pessino, C. ve Rossignolo, D. (2022). Making the invisible visible: applying a gender perspective to strengthen tax policy in Latin America and the Caribbean. IDB Technical Note, 2504, 1-47. doi.org/10.18235/0004350
  • Awasthi, R., Pyle, K., Aggarwal, N. ve Rakhimova, P. (2023). Gender-based discounts on taxes related to property: role in encouraging female ownership a case study of Indian States and Cities. WBG Research Working Paper, 10287,1-50. doi.org/10.1596/1813-9450-10287
  • Barnett, K. ve Grown, C. (2004). Gender impacts of government revenue collection: The case of taxation. London: Commonwealth Secreteriat.
  • Benedict, C. ve Stotsky, J. G. (2017). Tax and spending policies to achieve greater gender equality. K. Kochhar ve diğerleri (Ed.), Women work and econoic growth leveling playing field içinde (s. 265-289). Washington, DC: International Monetary Fund.
  • Betz, T., Fortunato, D. ve O’Brien, D. Z. (2021). Women's descriptive representation and gendered import tax discrimination. American Political Science Association, 115(1), 307-315. doi.org/10.1017/S0003055420000799
  • Bettio, F. ve Verashchagina, A. (2009). Fiscal system and female employment in Europe. European Communities Expert Group on Gender and Employment web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/Synthesis_Fiscal_system_Final_dec_2009%20(3).pdf
  • Bick, A. ve Nicola, F. S. (2017). Quantifying the disincentive effects of joint taxation on married women’s labor supply. American Economic Review, 107(5), 100-104. doi.org/10.1257/aer.p20171063
  • Bertero, A. (2011). Gender discrimination in the united states tariff schedule: Does unequal tariff treatment of men’s and women’s products constitute an equal protection violation?. SSRN Electronic Journal, 7, 265-289. doi.org/10.2139/ssrn.1878252
  • Brys, B., Perret, S., Thomas, A. ve O’Reilly, P. (2016). Tax design for inclusive economic growth (Working Papers No. 26). Organisation for Economic Co-operation and Development web sitesinden erişilen adres:https://www.oecd.org/tax/tax-policy/tax-design-for-inclusive-economic-growth-web-brochure.pdf
  • Bridget, J. C. ve Spivack, C. (2017). Tampon taxes, discrimination, and human rights. Wisconsin Law Review, 491. Erişim adresi: http://digitalcommons.pace.edu/lawfaculty/1070/
  • Casale, D. M. (2012). Indirect taxation and gender equity: evidence from South Africa. Feminist Economics, 18(3), 25-54. doi.org/10.1080/13545701.2012.716907
  • Cedro, M., Kristoffersson, E., Ponton Aricha, T. ve Zivkovic, L. (2023). Gender equitable taxation. D.Vujadinavic ve diğerleri (Ed.), Gender-competent legal education içinde (s. 381-383). Switzerland: Springer Textbooks in Law.
  • Chakraborty, P., Chakraborty, L., Karmakar, K. ve Kapila, S. M. (2010). Gender equality and taxation in India An unequal burden?. C. I. Volodida (Ed.), Taxation and gender equity a comparative analysis of direct and indirect taxes in developing and developed countries içinde (s. 94-118). London: Routledge.
  • Chhatkuli, R. R., Nairesiae, E., Shrestha, S. S., Joshi, J. R., Dev, H. (2020). Impact of tax rebate on land registration to women’s empowerment in Nepal. FIG Working Week,4, 1-12. Erişim adresi: https://www.fig.net/resources/proceedings/fig_proceedings/fig2020/papers/ts04d/TS04D_chhatkuli_shrestha_et_al_10629_abs.pdf
  • Coelho, M., Davis, A., Klemm, A. ve Buitron, C. O. (2022). Gendered taxes: the interaction of tax policy with gender equality. IMF Working Paper, 22(26), 1-54. Erişim adresi: file:///C:/Users/iibf/Downloads/wpiea2022026-print-pdf%20(10).pdf
  • Consumer Unity & Trust Society. (2021). Tax justice for women and girls in Zambia. CUT International web sitesinden erişilen adres: https://cuts-lusaka.org/pdf/policy-brief-tax-justice-for-women-and-girls.pdf
  • Danielle, A. E. (2023). Hitting the wall: the next step in addressing the pink tax. Arkansas Law Review, 75(4-6), 883-927. Erişim adresi: https://scholarworks.uark.edu/alr/vol75/iss4/6
  • D’Attoma, J., Volintiru, C. ve Malezieux, A. (2018). Gender, social value orientation, and tax compliance (Working Papers No. 7372). CESifo Network web sitesinden erişilen adres: https://doi.org/10.1093/cesifo/ifaa007
  • Doorley, K. (2018). Taxation, work and gender equality in Ireland. IZA Institute of Labour Economics, 11495, 1-24. Erişim adresi: https://docs.iza.org/dp11495.pdf
  • Dzelilovic, V. B. ve Hozic, A. A. (2020). Taxing for inequalities: gender budgeting in the Western Balkans. Review of International Political Economy, 27(6), 1280-1304. doi.org/10.1080/09692290.2019.1702572
  • Edizdoğan, N. ve Çelikkaya, A. (2022). Vergilerin ekonomik analizi (3. bs). Bursa: Ekin Yayınevi.
  • Eissa, N. (1996). Labor supply and the economic recovery tax act of 1981. M. Feldstein ve J. M. Poterda (Ed.), Empirical foundations of household taxation içinde (s. 5-38). US: University of Chicago Press.
  • Elson, D. (2006). Budgeting For Women’s Rights: Monitoring Government Budgets For Compliance With CEDAW. New York: UNIFEM.
  • Enriquez, C. R., Gherardi, N. ve Rossignolo, D. (2010). Gender equality and taxation in Argentina. C. I. Volodida (Ed.), Taxation and Gender Equity A comparative Analysis of Direct and Indirect Taxes in Dveloping and Developed Countries içinde (s. 63-93). London: Routledge.
  • European Communities. (1985). Memorandum on income taxation and equal treatment for men and women. Intertax, 13(6-7), 158-165. doi.org/10.54648/taxi1985052
  • European Communities. (2017). The EU mutual learning programme in gender equality the impact of tax systems on gender equality sweden. Europen Communities web sitesinden erişilen adres: https://commission.europa.eu/system/files/2018-07/summary_report_se_2017_en.pdf
  • European Communities. (2022). Joint employment report 2023 commission proposal. Luxembourg: Europen Communities web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/JER%202023%20Proposal%20final%20(1).pdf
  • Ernst & Young. (2023). Gibraltar tax facts 1 July 2022 to 30 June 2023. Ernst & Young web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/ey-gibraltar-tax-facts-leaflet-2022-updated.pdf
  • Febriyanti, D. ve Yuwono, W. (2022). Tax: as a form of gender identity in international products?. JSM, 5(1), 40-57. doi.org/10.37479/jsm.v5i1.16908
  • Fabrizio, S., Fruttero, A., Gurara, D., Kolovich, L., Malta, V., Tavares, M. M. ve Tchelishvili, N. (2020). Women in the labor force: the role of fiscal policies. IMF Staff Discussion Notes, 003, 1-42. doi.org/10.5089/9781513529134.006
  • Feria, R. de la ve Walpole, M. (2020). The ımpact of public perceptions on general consumption taxes. British Tax Review, 67(5), 637-669. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3723750%20(2).pdf
  • Ferrant, G. ve Kolev, A. (2016). Does gender discrimination in social institutions matter for long-term growth? Cross-country evidence. OECD Development Centre Working Paper, 330, 1-45. doi.org/10.1787/5jm2hz8dgls6-en
  • Flinders, M. ve Lowery, G. (2023). Period politics and policy change: the taxation of menstrual products in the United Kingdom, 1996–2021. Contemporary British History, 37(2), 238-265. doi.org/10.1080/13619462.2023.2184804
  • Fragoso, L. C. P. ve Gonzalez, F. C. (2010). Gender analysis of taxation in Mexico. C. I. Volodida (Ed.), Taxation and Gender Equity A comparative Analysis of Direct and Indirect Taxes in Dveloping and Developed Countries içinde (s. 119-149). London: Routledge.
  • Francesca, S. (2023) Menstrual activism, insider-outsider alliances and agenda-setting: an analysis of the campaign to end the “tampon tax” in Canada. Journal of Women, Politics & Policy, 44(2), 228-244. doi.org/10.1080/1554477X.2022.2081913
  • Fuenmayor, A., Granell, R. ve Mediavilla, M. (2018). The effects of separate taxation on labor participation of married couples. An empirical analysis using propensity score. Review ofEconomics of Household, 16, 541–561. doi.org/10.1007/s11150-016-9345-x
  • Giokaris, I. P. ve Pouliasi, M. E. (2020). To tax or not to tax? tampon taxes and gender (in)equality: the cyprus case-study. The Cyprus Review, 32(1), 257-278. Erişim adresi: https://www.proquest.com/docview/2528503075/fulltextPDF/AA21CAB268E646DCPQ/1?accountid=16716
  • Grether, S. T. (2022). The pink tax. Feminist Pedagogy, 2(1), 1-11. Erişim adresi: https://digitalcommons.calpoly.edu/cgi/viewcontent.cgi?article=1039&context=feministpedagogy
  • Grown, C. (2006). What gender equality advocates should know about taxation. Spotlight, 1(7), 1-16. Erişim adresi: https://www.awid.org/sites/default/files/atoms/files/why_those_working_on_gender_equality_should_know_about_tax_law_issues.pdf
  • Grown, C. (2010). Taxation and gender equality: A conceptual framework. C. I. Volodida (Ed.), Taxation and Gender Equity A comparative Analysis of Direct and Indirect Taxes in Dveloping and Developed Countries içinde (s. 1-23). London: Routledge.
  • Grown, C., Özer, C. ve Bronchi, C. (2022). Gender differences in taxation: Why do they matter. World Bank Blogs web sitesinden erişilen adres https://blogs.worldbank.org/developmenttalk/gender-differences-taxation-why-do-they-matter
  • Gunnarsson, A. (2021). Gender equality and taxation-International Perspectives, SSRN Electronic Journal, 1(4), 1-32. doi.org/10.2139/ssrn.3818771
  • Gunnarsson, A., Schratzenstaller, M. ve Spangenberg, U. (2017). Gender equality and taxation in the European Union. European Union web sitesinden erişilen adres: adresi: https://www.europarl.europa.eu/RegData/etudes/STUD/2017/583138/IPOL_STU(2017)583138_EN.pdf
  • Harding, M., Paturot, D. ve Simon, H. (2020). Taxation of part-time work in the OECD. OECD Taxation Working Papers, 57, 1-74. doi.org/10.1787/22235558
  • Harding, M., Navarro, G. P. ve Simon, H. (2021). In tax, gender blind is not gender neutral: why tax policy responses to COVID-19 must consider women. Ecoscope blog web sitesinden erişilen adres: https://oecdecoscope.blog/2020/06/01/in-tax-gender-blind-is-not-gender-neutral-why-tax-policy-responses-to-covid-19-must-consider-women/
  • Hayrullahoğlu, B. (2020). Kadınların işgücüne katılım oranlarının arttırılmasında vergilendirmenin rolü: Türkiye ve OECD ülkeleri açısından bir değerlendirme. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, 66, 42-63. Erişim adresi: https://dergipark.org.tr/tr/download/article-file/980514
  • Heidinger, L., Leanne C. F. ve Guevremont, A. (2020). Uptake of the child care expense deduction: exploring factors associated with the use of the child care expense deduction among families with a child under 12 years. International Journal of Child Care and Education Policy, 14(12), 1-20. doi.org/10.1186/s40723-020-00076-0
  • Henrik, K., Landais, C., ve Sogaard, J. E. (2019). Children and Gender Inequality: Evidence from Denmark. Applied Economics, 11(4), 181-209. doi.org/10.1257/app.20180010
  • Hodgson, H. ve Sadiq, K. (2017). Gender equality and a rights-based approach to tax reform. M. Stewart (Ed.), Tax, Social Policy and Gender: Rethinking Equality and Efficiency içinde (s. 99-130). Australia: ANU Press.
  • Hui, N. (2013). Gender implication of tax policies. New Delhi: Bahavya Ofset.
  • International Labour Organization. (2015). Gender equalty and green jobs. International Labour Organization web sitesinden erişilen adres: https://www.ilo.org/wcmsp5/groups/public/---ed_emp/---emp_ent/documents/publication/wcms_360572.pdf
  • International Monetary Fund. (2021). Gender equality and covıd-19: policies and ınstitutions for mitigating the crisis. International Monetary Fund web sitesinden erişilen adres:file:///C:/Users/iibf/Downloads/en-special-series-on-covid-19-gender-equality-and-covid-19%20(1).pdf
  • Israel Tax Authority. (2023). Tax Benefits Reference Manual for Parents with Young Children. Israel Tax Authority web sitesinden erişilen adres: https://www.gov.il/en/departments/guides/tax-benefits-for-parents-with-small-children
  • Jiang, H. ve Laslett, A. M. (2021). Gender disparities in the effects of alcohol pricing policies on consumption and harm reduction. Addiction, 116, 2385-2386. Erişim adresi: https://onlinelibrary.wiley.com/doi/pdf/10.1111/add.15569 Joshi, A., K.angave, J. ve Boogaard, Van den, V. (2020). Gender and tax policies in the global south. K4D Helpdesk Report 817. International Centre for Tax and Development web sitesinden erişilen adres: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/15450/817_Gender_and_Tax.pdf
  • Joyce, R. (2013). The new tax break for some married couples. Institute for Fiscal Studies web sitesinden erişilen adres: https://ifs.org.uk/articles/new-tax-break-some-married-couple
  • Kangave, J., Waiswa, R. ve Sebaggala, N. (2021). Are women more tax compliant than men? how would we know?. African Tax Administration, 23, 1-23. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/16483/ATAP23.pdf?sequence=1&isAllowed=y
  • Kathryn, J. (2022). Removal of the tampon tax: a costless or pyrrhic victory?. Australian Feminist Law Journal, 48(2), 193-220. doi.org/10.1080/13200968.2022.2138189
  • Kinn, K. ve Wohak, U. (2022). Taxation of menstrual hygiene products: evaluating reforms within the European Union. Momentum kongress web sitesinden erişilen adres: https://www.momentum-kongress.org/system/files/congress_files/2022/momentum_kinnl.pdf
  • Komatsu, H., Ambel, A. A., Koolwal, G. ve Yonis, M. B. (2021). Gender and tax ıncidence of rural land use fee and agricultural income tax in Etiyopya (Working Papers No. 9715). World Bank Group web sitesinden erişilen adres: https://openknowledge.worldbank.org/server/api/core/bitstreams/ adb90116-c279-573f-aaba-4a756ca48b0f/content
  • Kristoffersson, E. (2023). Gender equitable taxation. ResearchGate web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/Gender_Equitable_Taxation.pdf http://lllp-lawgem.ius.bg.ac.rs/files/2022/09/7.5.-Gender-Equitable-Taxation.pdf
  • Lahey, K. A. (2015). Uncovering women in taxation: the gender impact of detaxation, tax expenditures, and joint tax/benefit units. Osgoode Hall Law Journal, 52(2), 427-459. Erişim adresi: https://digitalcommons.osgoode.yorku.ca/cgi/viewcontent.cgi?article=2816&context=ohlj
  • Lahey, K. A. (2018). Gender, taxation and equality in developing countries ıssues and policy recommendations. UN Women Dıscussıon Paper, 4, 1-84. Erişim adresi: https://www2.unwomen.org/-/media/files/un%20women/grb/resources/geder-tax-report-fin-web.pdf?vs=3508
  • LaLumia, S. (2008). The effects of joint taxation of married couples on labor supply and non-wage income. Journal of Public Economics, 92, 1698-1719. doi.org/10.1016/j.jpubeco.2008.01.009
  • LaLumia, S. (2017). Tax Policies to Encourage Female Labor Force Participation. Washington: Brookings Institution.
  • Ligomeka, W. (2019). Expensive to be a female trader: the reality of taxation of flea market traders in Zimbabwe (Working Papers No. 9335). International Centre for Tax and Development web sitesinden erişilen adres: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/14430/ICTD_RiB_35_ Online.pdf?sequence=1&isAllowed=y Lin, E. Y. ve Tong, P. K. (2014). Effects of marriage penalty relief tax policy on marriage taxes and marginal tax rates of cohabiting couples. Ntanetorg web sitesinde erişilen adres: Erişim adresi: https://ntanet.org/wp-content/uploads/proceedings/2014/018-lin-tong-effects-marriage-penalty-relief-tax.pdf
  • Lind, Y. ve Gunnarsson, A. (2021), Gender equality, taxation, and the COVİD-19 recovery: a study of sweden and Denmark, Tax Notes International, 1(5), 581-590. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3795117%20(3).pdf
  • Lin, Y. C. ve Yan, H. T. (2022). The power of women: Does increasing women’s parliamentary representation reduce intake of sugar-sweetened beverages among children and adolescents? Public Health Nutrition, 25(7), 1928-1938. doi.org/10.1017/S1368980022000738
  • Meier, P. S., Holmes, J., Brennan, A. ve Angus, C. (2021). Alcohol policy and gender: a modelling study estimating gender-specific effects of alcohol pricing policies. Addiction, 116(9), 2372-2384. doi.org/10.1111/add.15464
  • Movendi.ngo (2020). Policy news. Movendi.ngo web sitesinde erişilen adres: https://movendi.ngo/news/2020/11/20/south-africa-commission-for-gender-equality-recommends-higher-alcohol-taxes-and-other-alcohol-policy-improvements.
  • Nasruddin, C. H. (2022). Tax reform to promote Indonesia’s female labour participation. Eastasiaforum web sitesinden erişilen adres: https://www.eastasiaforum.org/2022/05/25/tax-reform-to-promote-indonesias-female-labour-participation/
  • Ngo, A., Fong, G. T., Lorraine V. C. ve Shang, C. (2019). Analysis of gender differences in the impact of taxation and taxation structure on cigarette consumption in 17 ITC countries. International Journal of Environ Research Public Health, 16(7), 1275. doi.org/10.3390/ijerph16071275
  • O’Connel, C. ve Chamnan, V., (2023). Cambodia tax alert: changes to tax on ıncome and tax on salary tables. DFDL web sitesinden erişilen adres: https://www.dfdl.com/resources/legal-and-tax-updates/cambodia-tax-alert-changes-to-tax-on-income-and-tax-on-salary-tables-2/
  • Organization for Economic Co-operation and Development. (2022a). Tax policy and gender equalty a stocktake of country approachs. Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://read.oecd-ilibrary.org/taxation/tax-policy-and-gender-equality_b8177aea-en#page4.
  • Organization for Economic Co-operation and Development. (2022b). The OECD tax-benefit database description of policy rules for Italy. Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://www.oecd.org/els/soc/TaxBEN-Italy-2022.pdf
  • Pant, S. (2021). Unpinking discrimination: exploring the pink tax and its ımplications. International Journal of Policy Sciences and Law, 1(3), 1354-1371. Erişim adresi: https://ijpsl.in/wp-content/uploads/2021/03/UnPinking-Discrimination-Exploring-the-Pink-Tax-and-its-Implications_Svasti-Pant.pdf
  • Perret, S. (2022). OECD work on gender, taxation and budgeting. European Economic and Social Committe web sitesinde erişilen adres: https://www.eesc.europa.eu/sites/default/files/files/sarah_perret.pdf
  • Rambocas, N., Kissoon, Y., Kennedy, J. M., Mohammed, K., Khan, D., Motilal, M. S. ve Bissessa, A. (2023). Assessing period poverty in Trinidad and Tobago: An exploratory approach. Medical Science and Discovery, 10(1), 25-30. doi.org/10.36472/msd.v10i1.861
  • Richards, M. M. (2021). Can progressive taxation addressgender inequality in income? Cross-national evidence of gender differences in income tax payment patterns and post-tax income (Workin Papes No. 816). Lısdatacenter web sitesinden erişilen adres: http://www.lisdatacenter.org/wps/liswps/816.pdf
  • Rodriguez, C. ve Itriago, D. (2019). Do taxes ınfluence ınequality between women and men?. OXFAM Research Report, 8, 1-12. Erişim adresi: https://oxfamilibrary.openrepository.com/bitstream/handle/10546/620852/rr-taxes-influence-gender-inequality-lac-200819-summ-en.pdf
  • Rossignolo, D. (2018). Gender equity in the Argentine tax system: an estimation of tax burdens by household type. CEPAL Review,124,177-202. Erişim adresi: https://repositorio.cepal.org/bitstream/handle/11362/43958/1/RVI124_Rossignolo.pdf
  • Rossouw, L. ve Ross, H. (2020). An economic assessment of menstrual hygiene product tax cuts. Gates Open Research web sitesinden erişilen adres: file:///C:/Users/iibf/Downloads/gatesopenres-196261%20(1).pdf
  • Rüll, D. (2020). How to abolish ındirect taxes on menstrual hygiene products. Copenhagen Business School, CBS LAW Research Paper, 20-28, 1-22. Erişim adresi: file:///C:/Users/iibf/Downloads/SSRN-id3688893%20(1).pdf
  • Schechtl, M. (2023). The taxation of families: how gendered (de) familialization tax policies modify horizontal ıncome ınequality. Journal of Social Policy, 52(1), 63-84. doi.org/10.1017/S0047279421000404
  • Sabate, M. T. (2023). Maternity and paternity leave in Spain. Expatica web sitesinden erişilen adres: https://www.expatica.com/es/working/employment-law/maternity-leave-spain-105033/
  • Schulze, E., Jong, W. de, Hadjihristova, Y., Scott, I., Linares, J. ve Ghailani, D. (2015). The policy on gender equality in Belgium. Europien Parliament: Publicaitons Office.
  • Seely, A. (2023). Income tax allowances for married couples. United Kingdom: House of Common.
  • Selin, H. (2009). The rise in female employment and the role of tax incentives an empirical analysis of the Swedish ındividual tax reform of 1971. Uppsala University Departement of Economics Working Paper Series, 4, 1-42. Erişim adresi: https://www.bus.umich.edu/otpr/papers/Selin.pdf.
  • Sharma, V. ve Jindal, G. (2020). Is taxation gender biased?. Legalserviceindia web sitesinden erişilen adres: https://www.legalserviceindia.com/legal/article-9844-is-taxation-gender-biased-.html
  • Shephard, A. ve Gayle, G. L. (2019). Taxing familiy income: the effects on marriage and how time and resources are shared within households. Microeconomic Insight web sitesinden erişilen adres: https://microeconomicinsights.org/taxing-family-income-the-effects-on-marriage-and-how-time-and-resources-are-shared-within-households/
  • Sheila, Q. (2018). Europe. L. Kolovich (Ed.), Fiscal Policies and Gender Equality içinde (s. 67-68). Washington: International Monetary Fund.
  • Smith, T. (1999). Women and tax in South Africa. Interntionalbudget web sitesinden erişilen adres: https://internationalbudget.org/wp-content/uploads/Women-and-Tax-in-South-Africa.pdf
  • Soler, P. (2023). EU countries' tax-and-benefit systems penalise women. Eubserver web sitesinden erişilen adres: https://euobserver.com/health-and-society/156818.
  • Steenkamp, L. (2022). Equal pay but unequal taxes? Women and fiscal policy, 6-12. doi.org/10.1787/b8177aea-en
  • Stotsky, J. (1996). Gender bias in tax systems (Workin Papers No. 099). International Monetary Fund web sitesinden erişilen adres: doi.org/10.5089/9781451852226.001
  • Stotsky, J. (1997). How tax systems treat men and women differently. International Monetary Fund web sitesinden erişilen adres: https://www.imf.org/external/pubs/ft/fandd/1997/03/pdf/stotsky.pdf
  • Stotsky, J. (2017). Tax proposals: a missed opportunity for addressing implicit gender bias. Universty of Minesota The Gender Policy Report web sitesinden erişilen adres: https://genderpolicyreport.umn.edu/tax-proposals-a-missed-opportunity-for-addressing-implicit-gender-bias/
  • Stotsky, J. (2022). Taxation and social protection. ADB The Gvornence Brief web sitesinden erişilen adres: https://www.adb.org/sites/default/files/publication/787961/governance-brief-045-taxation-social-protection.pdf
  • Taskeen, J. (2020). Women’s right are human rights-a review of gender bias in South Africa tax law. Repository web sitesinde erişilen adres: https://repository.up.ac.za/bitstream/handle/2263/80447/Jaffer_Women_2020.pdf?sequence=1&isAllowed=y
  • Taylor, L. L. ve Dar, J., (2015). Fairer trade removing gender bias in US import taxes. The Takeaway, 6(3), 1-4. Erişim adresi: https://oaktrust.library.tamu.edu/bitstream/handle/1969.1/153774/V6-3%20Tariff%20Discrimination%20Takeaway.pdf?sequence=1&isAllowed=y
  • Theunissen, G., Kuijper, C. ve Alencar, H. (2019). Gender and taxes. Oxfam web sitesinden erişilen adres: https://oxfamilibrary.openrepository.com/handle/10546/620868
  • The United Nations Childeren’s Fund. (2019). Building a national social protection sytem fit for Uzbekistan’s childeren and youth. The United Nations Childeren’s Fund web sitesinden erişilen adres: https://www.unicef.org/uzbekistan/media/2761/file/Uzbekistan%20SP%20%20overview%20paper%20-%20ENG%20FINAL_July2019%20.pdf
  • Thomas, A. ve O’Reilly, P. (2016). The impact of tax and benefit systems on the workforce participation incentives of women (OECD Working Papers No. 29). Organization for Economic Co-operation and Development web sitesinden erişilen adres: https://www.oecd-ilibrary.org/docserver/d950acfc-en.pdf?expires=1683903100&id=id&accname=guest&checksum=06D775F90C30C8CA00C256E8BEA3412B
  • Torgler, B. ve Valev, N. T. (2010). Gender and publıc attitudes toward corruptıon and tax evasion. Contemporary Economic Policy, 28(4), 554-568. doi.org/10.1111/j.1465-7287.2009.00188.x
  • UN Women. (2016). Gender equality and taxation ın vietnam: ıssues and recommendations. Viet Nam: UNWomen.
  • Yaşa, A., Kovancı, Y. (2022). Türkiye’de kadınların işgücüne katılımında vergi düzenlemelerinin rolü ve önemi. Vergi Raporu, 277, 100-119. Erişim adresi: https://earsiv.kmu.edu.tr/xmlui/bitstream/handle/11492/6784/At%C4%B1lgan%20Ya%C5%9Fa%2C%20Ay%C5%9Fe%202022.pdf?sequence=1&isAllowed=y
  • Yimam, S. ve Asmare, F. (2020), Gender and tax compliance: firm level evidence from Ethiopia. ICTD Working Paper, 113, 1-27. Erişim adresi: https://opendocs.ids.ac.uk/opendocs/bitstream/handle/20.500.12413/15724/ICTD_WP113.pdf?sequence=1&isAllowed=y
There are 113 citations in total.

Details

Primary Language Turkish
Subjects Financial Law
Journal Section Articles
Authors

Ali Çelikkaya 0000-0003-4218-404X

Publication Date September 27, 2023
Submission Date April 30, 2023
Published in Issue Year 2023 Volume: 23 Issue: 3

Cite

APA Çelikkaya, A. (2023). Vergi Sistemlerinde Cinsiyet Eşitsizliklerinin Giderilmesine Yönelik Reform Önerileri. Anadolu Üniversitesi Sosyal Bilimler Dergisi, 23(3), 721-750. https://doi.org/10.18037/ausbd.1290135

20489

This work is licensed under Creative Commons Attribution-NonCommercial 4.0 International License.