Main Article Content

Abstract

This qualitative research investigates the nexus between tax reform and gender equality in the workforce, aiming to provide insights into the impact of tax policies on labor market dynamics and gender disparities. Employing a systematic literature review methodology, diverse scholarly sources from economics, sociology, gender studies, and public policy are analyzed to discern patterns, themes, and relationships within the data. The study examines the differential effects of tax reforms on men and women, highlighting disparities in labor force participation, earnings distribution, and economic empowerment. Findings suggest that tax policies intersect with broader socio-economic inequalities, magnifying disparities experienced by marginalized groups, particularly women of color and immigrant women. However, the research also identifies opportunities for promoting gender equality through targeted tax incentives, progressive taxation schemes, and gender-responsive public finance measures. The study underscores the importance of adopting intersectional approaches to tax reform and integrating gender perspectives into policy design, implementation, and evaluation processes to foster greater inclusivity and equity within tax systems.

Keywords

Tax Reform Gender Equality Workforce Labor Market Qualitative Research

Article Details

How to Cite
Suryani, W. (2024). Tax Reform and Its Impact on Gender Equality in the Workforce. Golden Ratio of Taxation Studies, 4(1), 47–55. https://doi.org/10.52970/grts.v4i1.621

References

  1. Alabrese, E., Gianfreda, G., & Migheli, M. (2021). Tax incentives for female labor force participation: The impact of childcare deduction. Economics of Transition and Institutional Change, 29(1), 113–141. https://doi.org/10.1111/ecot.12266
  2. Azevedo, J. P., Inchauste, G., & Sanfelice, V. (2019). Gender biases in tax systems. International Tax and Public Finance, 26(4), 946–979. https://doi.org/10.1007/s10797-019-09569-5
  3. Besley, T., & Persson, T. (2014). Taxation and development. MIT Press.
  4. Bönke, T., Werding, M., & Ammermüller, A. (2020). Who should pay for COVID-19? Empirical evidence on the heterogeneous effects of COVID-19 and the role of risk aversion and income. Journal of Public Economics, 191, 104–108. https://doi.org/10.1016/j.jpubeco.2020.104258
  5. Chari, A. V., Goldsmith-Pinkham, P., & Guryan, J. (2021). Gender representation in the gig economy: Evidence from administrative data. The Quarterly Journal of Economics, 136(2), 963–1014. https://doi.org/10.1093/qje/qjaa035
  6. Doorley, K. (2018). Individualization and labor force participation: The case of married women in Ireland. Economic and Social Review, 49(4), 445–468. https://doi.org/10.2478/esr.2018.49.4.445
  7. Javed, U., & Chaudhary, A. R. (2020). Exploring the role of tax incentives in promoting women entrepreneurship: Evidence from Pakistan. Journal of Entrepreneurship in Emerging Economies, 12(3), 502–522. https://doi.org/10.1108/JEEE-08-2019-0177
  8. United Nations Development Programme (UNDP). (2019). Gender-responsive public service delivery: Key messages and actions. UNDP.