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• W934522761 abstract "espanolDada la persistencia del patriarcado, el mercado de trabajo en Espana sigue siendo asimetrico y perpetuando e incluso agudizando la division sexual del trabajo en el interior de la familia. Por ello, los tramos inferiores de la tarifa en el impuesto sobre la renta afectan fundamentalmente a las mujeres, mientras que en los tramos altos son los hombres los mas afectados proporcionalmente como perceptores en general de rentas laborales mas elevadas. Consecuentemente la reforma en el Impuesto sobre la Renta de las Personas Fisicas establecida en la Ley 40 1998 que bajo el tipo maximo de la tarifa impositiva beneficiara de forma clara a los hombres como perceptores de rentas mas elevadas. Por el contrario la Ley 46/2002 al reducir el tipo marginal minimo del 18 al 15% afecto positivamente en mayor proporcion a las mujeres que a los hombres al reducir la carga fiscal en los tramos inferiores de ingresos. Con ello se hizo mas atractivo el trabajo remunerado de las mujeres y su motivacion para permanecer en el mercado laboral a lo largo del ciclo vital. Por ello, la politica economica, incluida la politica impositiva, en aras de la consecucion de una mayor equidad de genero, deberia tener en cuenta la persistencia en los paises europeos de la asimetrica division del trabajo remunerado y no remunerado entre mujeres y hombres. EnglishGiven the persistence of patriarchal relations, the traditional gendered division of labour shapes the Spanish labour market at the present time, thus maintaining and even exacerbating the asymmetrical distribution of domestic work. As a result, variations in the minimum marginal income tax rate predominantly affect women, while any change in the highest marginal rates affect men to a greater degree, as they have higher incomes. Consequently, it can be said that any tax reform that reduces the highest marginal rates in the tax scale has a definite gender impact and clearly benefits men. This was the effect of the reform brought about by Law 40/1998. Conversely, the tax modification introduced in Law 46/2002, which lowered the minimum tax rate from 18 to 15 per cent, positively affected a higher proportion of women than men by reducing their tax burden. This also had the potential of making women’s contribution to paid work more attractive and therefore motivating them to participate or to continue to participate, in the labour market. Thus, the latter reform improved the situation of many women but a number of issues still need to be addressed if Spain and Europe are to move towards complete gender equality. Macroeconomic policies, including fiscal policy, should also be designed to prevent the persistent asymmetrical division of remunerated and non-remunerated work between sexes that still exists in European countries." @default.
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• W934522761 date "2011-01-01" @default.
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• W934522761 title "A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-Earning Women in Spain" @default.
• W934522761 doi "https://doi.org/10.1515/fs-2011-0108" @default.
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