Abstract
In this article, Yael Hasson demonstrates how the typical structure if income taxation, even when more gender-friendly than Canadian income taxation, will inevitably disadvantage women compared with men when tax rate cuts are aimed at high-income individuals and at corporations. In Israel, only women are permitted to claim child tax credits. However, such credits are of no use to many women, because women's incomes are, on average, significantly lower than men's. Neither are income tax rate cuts and corporate income tax rate cuts of as much benefit to women, because they have little to no impact on those with low incomes and little capital. Hasson demonstrates how the cumulative effect of such rate changes, which began in 2003 and are scheduled for implementation through the 2016 taxation year, will end up consistently disadvantaging salaried women for a total of thirteen years.
Original language | English |
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Pages (from-to) | 157-167 |
Number of pages | 11 |
Journal | Canadian journal of women and the law = Revue juridique La femme et le droit |
Volume | 22 |
Issue number | 1 |
DOIs | |
State | Published - 1 Dec 2010 |
ASJC Scopus subject areas
- Gender Studies
- Sociology and Political Science
- Law