An analysis of Spanish taxation from a gender perspective: critical reflections for the defense of equality between women and men

Abstract

Introduction. The existence of gender biases and discriminations that are still latent in our legal system, has led in recent decades the modern tax doctrine to work continuously in the construction of fiscal policies as an extra-fiscal tool for the promotion of gender equality. Objectives and methodology. As a contribution to this process, in this article we will identify, categorize and analyse some of the gender biases and discrimination presents in our tax regulations, focusing our interest on two specific tax figures, the Personal Income Tax (PIT) and the Value Added Tax (VAT), two key expressions of wealth in tax matters, income and consumption. Results and conclusions. This analysis allows us to make critical reflections that show the need to undertake substantial and gender-based regulatory reforms in our PIT and VAT regulations.