|
|
|
|
| LEADER |
01545cas a2200241 a 4500 |
| 001 |
AALejournalIMF000276 |
| 008 |
230101c9999 xx r poo 0 0eng d |
| 020 |
|
|
|c 5.00 USD
|
| 020 |
|
|
|z 9781451852226
|
| 022 |
|
|
|a 1018-5941
|
| 040 |
|
|
|a BD-DhAAL
|c BD-DhAAL
|
| 100 |
1 |
|
|a Stotsky, Janet.
|
| 245 |
1 |
0 |
|a Gender Bias in Tax Systems /
|c Janet Stotsky.
|
| 264 |
|
1 |
|a Washington, D.C. :
|b International Monetary Fund,
|c 1996.
|
| 300 |
|
|
|a 1 online resource (22 pages)
|
| 490 |
1 |
|
|a IMF Working Papers
|
| 500 |
|
|
|a <strong>Off-Campus Access:</strong> No User ID or Password Required
|
| 500 |
|
|
|a <strong>On-Campus Access:</strong> No User ID or Password Required
|
| 506 |
|
|
|a Electronic access restricted to authorized BRAC University faculty, staff and students
|
| 520 |
3 |
|
|a This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.
|
| 538 |
|
|
|a Mode of access: Internet
|
| 830 |
|
0 |
|a IMF Working Papers; Working Paper ;
|v No. 1996/099
|
| 856 |
4 |
0 |
|z Full text available on IMF
|u http://elibrary.imf.org/view/journals/001/1996/099/001.1996.issue-099-en.xml
|z IMF e-Library
|