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Officials' advice

Taxation and Gender: Background Paper for Session 12 of the Tax Working Group

Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue and the Treasury for the Tax Working Group and dated June 2018.

Other papers from this meeting: Meeting 12: 29 June 2018.

Other papers on this theme: Other.

This background paper is for the Group’s information. It:
· Provides some information about the distribution of income and wealth from a gender perspective, and describes the impact of the tax system on households with two earners.
· Comments on the tax treatment of childcare costs and its relevance to women’s opportunities to participate in the workforce.
· Briefly comments on research on tax compliance and its relevance to gender.
· Summarises the other main points made by submitters on the Future of Tax that relate to gender.

Last updated: 
Monday, 17 September 2018