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Publication Detail
TRJ 2000 Vol XII No 5-b: Gender Bias in the Income Tax Provisions of the National Internal Revenue Code of 1997

The paper identifies the specific NIRC provisions on income tax which are gender-biased. To make the NIRC gender-neutral, it proposes the undertaking of a more comprehensive review of existing provisions of the NIRC of 1997 to identify other gender-biased provisions; use of both masculine and feminine pronouns or a more neutral word when referring to both male and female taxpayers; and a more conscious effort to make the wordings of pertinent terms gender-neutral in future legislation.

National Tax Research Center
Authors Keywords
National Tax Research Center; gender and development; tax measures; taxation;
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Published in 2000 and available in the NTRC Library or NO PDF AVAILABLE Downloaded 0 times since November 25, 2011
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