Making Tax Reforms Work for Women: Gender, equity and taxation in Argentina

CORINA RODRÍGUEZ ENRÍQUEZ

Torino, Italia

Conferencia; International Association for Feminist Economics (IAFFE) - Annual Conference 2008; 2008

International Association for Feminist Economics (IAFFE)

This paper presents the result of the research process of the Argentinean chapter of the project “Gender and Taxation: Improving Revenue Generation and Social Protection in Developing Countries”<!--[if !supportFootnotes]--><!--[endif]-->. This is a comparative international project that aims to assess the impact of taxation systems on gender equity in countries with different level of economic development. The national cases include: . This is a comparative international project that aims to assess the impact of taxation systems on gender equity in countries with different level of economic development. The national cases include: Great Britain, India, South Africa, Ghana, Uganda, Morocco, Mexico and Argentina. In this case we present the PIT code analysis from a CEDAW perspective.This report is based on contributions from previous studies that show the inequalities contained in tax policies that might appear to be neutral in terms of gender. These studies established specific methodologies for the review of tax structures as regards their compliance with the obligations imposed by The Convention on the Elimination of all Forms of Discrimination against Women (“CEDAW”) and analyzed the effects of certain countries’ tax policies on men and women<!--[if !supportFootnotes]--><!--[endif]-->. The review of the tax system from the CEDAW´s point of view entails to verify not only whether the overall tax collection is sufficient to ensure the exercise of civil, political, economic, social and cultural rights for men and women alike, but also that these resources are collected in such a way that is consistent with the goal of achieving material equality.. The review of the tax system from the CEDAW´s point of view entails to verify not only whether the overall tax collection is sufficient to ensure the exercise of civil, political, economic, social and cultural rights for men and women alike, but also that these resources are collected in such a way that is consistent with the goal of achieving material equality. The purpose of this report is to perform a similar analysis with respect to the personal income tax in Argentina. To that extent, in the first place a survey of civil society organizations and study centers engaged in matters related to the Argentine tax structure and fiscal policy was carried out so as to identify the perspective under which they are working and whether any of them has carried out any studies of the fiscal structure and tax policies in relation to international human rights conventions. In order to identify the lines of work adopted by organizations engaged in the study of tax policies, two key informants were interviewed. The interviews revealed these organizations’ unawareness of the possible conexion between the tax system and the CEDAW. The review of classic academic bibliography on tax law in order to an analysis of the tax system from the human rights’ point of view revealed that only one author has made a relevant analysis from this perspective.<!--[endif]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> The purpose of this report is to perform a similar analysis with respect to the personal income tax in Argentina. To that extent, in the first place a survey of civil society organizations and study centers engaged in matters related to the Argentine tax structure and fiscal policy was carried out so as to identify the perspective under which they are working and whether any of them has carried out any studies of the fiscal structure and tax policies in relation to international human rights conventions. In order to identify the lines of work adopted by organizations engaged in the study of tax policies, two key informants were interviewed. The interviews revealed these organizations’ unawareness of the possible conexion between the tax system and the CEDAW. The review of classic academic bibliography on tax law in order to an analysis of the tax system from the human rights’ point of view revealed that only one author has made a relevant analysis from this perspective.<!--[endif]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> This report is based on contributions from previous studies that show the inequalities contained in tax policies that might appear to be neutral in terms of gender. These studies established specific methodologies for the review of tax structures as regards their compliance with the obligations imposed by The Convention on the Elimination of all Forms of Discrimination against Women (“CEDAW”) and analyzed the effects of certain countries’ tax policies on men and women<!--[if !supportFootnotes]--><!--[endif]-->. The review of the tax system from the CEDAW´s point of view entails to verify not only whether the overall tax collection is sufficient to ensure the exercise of civil, political, economic, social and cultural rights for men and women alike, but also that these resources are collected in such a way that is consistent with the goal of achieving material equality.. The review of the tax system from the CEDAW´s point of view entails to verify not only whether the overall tax collection is sufficient to ensure the exercise of civil, political, economic, social and cultural rights for men and women alike, but also that these resources are collected in such a way that is consistent with the goal of achieving material equality. The purpose of this report is to perform a similar analysis with respect to the personal income tax in Argentina. To that extent, in the first place a survey of civil society organizations and study centers engaged in matters related to the Argentine tax structure and fiscal policy was carried out so as to identify the perspective under which they are working and whether any of them has carried out any studies of the fiscal structure and tax policies in relation to international human rights conventions. In order to identify the lines of work adopted by organizations engaged in the study of tax policies, two key informants were interviewed. The interviews revealed these organizations’ unawareness of the possible conexion between the tax system and the CEDAW. The review of classic academic bibliography on tax law in order to an analysis of the tax system from the human rights’ point of view revealed that only one author has made a relevant analysis from this perspective.<!--[endif]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]--> Specifically regarding the Income Tax, the applicable laws regulations were identified, including the forms used to file tax returns with the Argentine tax collection service, the Administración Federal de Ingresos Públicos (“AFIP”). It is also important to point out the lack of statistic information classified by gender in the documents produced and published by AFIP. Therefore, information classified by gender was requested in relation to the number of women and men registered with each type of tax. As of the date hereof we have only obtained partial information<!--[if !supportFootnotes]-->. <!--[if !supportFootnotes]--> <!--[endif]--> <!--[if !supportFootnotes]-->