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http://hdl.handle.net/1942/48162Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | KIKKEN, Casper | - |
| dc.date.accessioned | 2026-01-16T12:04:56Z | - |
| dc.date.available | 2026-01-16T12:04:56Z | - |
| dc.date.issued | 2025 | - |
| dc.date.submitted | 2026-01-05T19:19:26Z | - |
| dc.identifier.citation | World Tax Journal, 17 (2) , p. 405 -423 | - |
| dc.identifier.uri | http://hdl.handle.net/1942/48162 | - |
| dc.description.abstract | Adopting a philosophical perspective, this article examines the implications of both formal and substantive gender equality for the design of a gender-responsive personal income tax (PIT) system. Analysing several family-related PIT provisions, this article discusses how these PIT provisions could still create structural inequalities by producing indirect gender discrimination. The article demonstrates that a formal approach to gender equality is insufficient for remedying the structural disadvantages women face by tax systems. Formal equality does not sufficiently recognise the problem of indirect gender discrimination in taxation. Substantive interpretations of gender equality, on the other hand, counteract both structural disadvantages and gendered role divisions in PIT systems. Accordingly, substantive gender equality rejects tax provisions that produce severe indirect gender discrimination and therefore provides a more pervasive approach to equality than formal interpretations do. | - |
| dc.description.sponsorship | This study was funded by the Special Research Fund (BOF) of Hasselt University: BOF22OWB13. | - |
| dc.language.iso | en | - |
| dc.publisher | IBFD | - |
| dc.rights | Copyright statement of the full Published Work: ISSN 1878-4917 (print) / 2352-9237 (online) / © IBFD All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the written prior permission of the publisher. Applications for permission to reproduce all or part of this publication should be directed to: permissions@ibfd.org / W.r.t. the Accepted Manuscript version: This Accepted Manuscript version of the article has been made available under the Creative Commons CC BY-NC-ND license: see https://creativecommons.org/licenses/by-nc-nd/4.0/deed.en | - |
| dc.subject.other | Tax Law | - |
| dc.subject.other | Gender | - |
| dc.subject.other | Substantive Equality | - |
| dc.subject.other | Formal Equality | - |
| dc.subject.other | Feminism | - |
| dc.title | What is the True Meaning of Gender Equality in Personal Income Taxation? Substantive Equality and Family-Related Tax Provisions | - |
| dc.type | Journal Contribution | - |
| dc.identifier.epage | 423 | - |
| dc.identifier.issue | 2 | - |
| dc.identifier.spage | 405 | - |
| dc.identifier.volume | 17 | - |
| local.format.pages | 19 | - |
| local.bibliographicCitation.jcat | A1 | - |
| local.publisher.place | Amsterdam | - |
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Washington, DC: World Bank Group, 2015. https://documents1.worldbank.org/curated/en/455971467992805787/pdf/99454-PUB- Box393200B-PUBLIC-disclosed-9-9-15-PUBDATE-9-9-15-DOI-10-1596-978-1-4648-0677- 3-EPI-210677.pdf?_gl=1*3b7zay*_gcl_au*MjcwNjY3MTgzLjE3MTY1NTg3ODY. | - |
| local.type.refereed | Refereed | - |
| local.type.specified | Article | - |
| dc.identifier.doi | 10.59403/15nf2wf | - |
| dc.identifier.isi | WOS:001522258100003 | - |
| dc.identifier.eissn | - | |
| local.provider.type | Web of Science | - |
| local.uhasselt.international | no | - |
| item.contributor | KIKKEN, Casper | - |
| item.accessRights | Embargoed Access | - |
| item.fullcitation | KIKKEN, Casper (2025) What is the True Meaning of Gender Equality in Personal Income Taxation? Substantive Equality and Family-Related Tax Provisions. In: World Tax Journal, 17 (2) , p. 405 -423. | - |
| item.fulltext | With Fulltext | - |
| item.embargoEndDate | 2027-01-16 | - |
| crisitem.journal.issn | 1878-4917 | - |
| Appears in Collections: | Research publications | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| AcceptedManuscriptArticleWorldTaxJournal_CK.pdf Until 2027-01-16 | Peer-reviewed author version | 364.55 kB | Adobe PDF | View/Open Request a copy |
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