社会保障税的性别敏感分析——基于税收政策中社会性别因素的考察

Gender-sensitive Analysis of Social Security Tax——Based on Tax Policy in the Study of Gender Factors

税收政策对于不同性别群体具有影响差异,甚而会产生隐性或显性的税收性别歧视。从男女退休年龄、再分配效应、劳动供给影响等方面考察社会保障税政策的性别影响差异,对于促进我国社会保障税制设计的进一步优化,具有重要的启示性价值。

Tax policy has different impact on different gender groups.And then it will even cause implicit or explicit gender bias.In this paper,with a focus on social security tax,we systematically examine the gender impact differences of social security tax policies from aspects of retirement age of men and women,the redistribution effect,impact of labor supply.This study has important enlightening value to promote the further optimization of social security taxation.