Equality and the taxable unit in income tax

Activity: Talk or presentationInvited talk

Description

Sigrid Hemels analysed the choice of the taxable unit in the personal income tax, the family or the individual, as a means to help reach the gender equality Sustainable Development Goal of the UN 2030 agenda. The choice of the taxable unit in the personal income tax is primarily political and has important consequences in tax systems with progressive tax rates. It is closely linked to the way in which society regards the family, marriage and the position of women in society and the family. If the family is the taxable unit, it does not matter whether one partner earns all income or whether both earn income. This is different when the individual is the taxable unit. Because of the progressive tax rates, a family with two income earners will pay less tax as both partners benefit from the lowest personal income tax brackets. Therefore, the design of domestic tax systems in addition to gender equality goals on both EU level and international level will be discussed at the seminar.

Discussants of the lecture were Assistant professor Karl Harmenberg, Department of Economics at Copenhagen Business School and Assistant professor Yvette Lind, CBS Law at Copenhagen Business School

Period2020 Jan 15
Event titleResearch Seminar CBS Law Discussions on gender equality within income taxation
Event typeSeminar
LocationCopenhagen, DenmarkShow on map
Degree of RecognitionInternational

UKÄ subject classification

  • Law

Free keywords

  • Income taxation
  • Gender equality
  • taxable unit