税收政策中的社会性别因素--基于个人所得税视角的考察

Gender Factors of Tax Policy——Based on Personal Income Taxation

税收政策对于不同性别群体具有影响差异,税收政策中的性别影响分析是税收精细化管理和性别平等的重要内容。本文以个人所得税为研究重点,分别从税前扣除标准、独立申报与联合申报、劳动供给影响等方面,考察了个人所得税政策的性别影响差异,对促进现行税制的进一步优化,具有重要的启示性价值。

Tax policies have different influence on men and women. The analysis of gender influence in tax policies is a significant aspect of tax refined management and gender equity. In this study, with a focus on personal income tax, we detailed study the differences of gender influence in personal income tax policies from aspects of exemptions and deduction, the joint filing and individual filing, labor supply effects, etc. This study has important enlightening value to promote the further optimization of current tax system.