Gender Bias of Regresive Taxation in Latin America: Overview and Exploration of the Argentinean Case

CORINA RODRÍGUEZ ENRÍQUEZ; NICOLÁS AGUILA

Rethinking Taxation in Latin America. Reform and Challenges in Times of Uncertaingy

Palgrave Macmillan

Lugar: Cham; Año: 2018; p. 161 - 185

This chapter reviews the theoretical, methodological and empirical contributions of the study of gender tax gaps in Latin America. It highlights that there are minimal explicit gender biases, but instead there are implicit ones, due to the existence of regressive tax systems in contexts of marked socio-economic inequality. Since women are over-represented among low income population, regressive tax systems put a greater burden on them. The chapter also analyzes from a gender perspective, the structure and recent changes in the Argentinean tax system, concluding that, despite the differences in tax collection capacity, this case presents similar characteristics than other Latin American countries: regressive tax systems and socio-economic inequality as the main determinants of gender biases. The article closes with brief comments on the elements that future progressive tax reforms should consider for enhancing their potential positive impact for gender equality.