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

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.