ABSTRACT
There is now a growing analytical literature that highlights the importance of considering gender issues in taxation (e.g., Apps and Rees 1988, 2004; Hartzenberg 1996; Nelson 1996; Stotsky 1997; Bargain et al. 2006), reflecting the growing recognition of women as household income earners and economic decision-makers. To date, however, the tax policy literature has paid very little, if any attention to the gender impacts of tax policies. To address this gap, this chapter outlines a set of principles for considering the gender implications of tax policies and presents some key policy messages that emerge from the research presented in this volume.
