@article {10.34196/ijm.00202,
article_type = {journal},
title = {Gendered effects of the personal income tax: Evidence from a schedular system with individual filing in Uruguay},
author = {Bucheli, Marisa and Olivieri, Cecilia},
volume = 12,
number = 2,
year = 2019,
month = {aug},
pub_date = {2019-08-31},
pages = {69-87},
citation = {IJM 2019;12(2):69-87},
doi = {10.34196/ijm.00202},
url = {https://doi.org/10.34196/ijm.00202},
abstract = {This article analyses the gender differences in the Personal Income Tax in Uruguay. Although the tax code does not explicitly specify gender differences, the average tax rate varies among gendered household types. Using post-tax income data, we simulate the average tax rate of the household and estimate a zero-one inflated beta model -which properly addresses the fact that the average tax rate includes many zero data points- to analyse it. We find that household supported by a one-earner couple bear a higher tax burden than the ones supported by a dual-earner couple or a single parent. We interpret that these findings suggest that the tax serves as somewhat of an incentive towards equal gender time allocation within the family, which is consistent with gender equity. However the strengths of the tax system from the gender perspective are eroded by the possibility to opt for a (rarely used) joint filing.},
keywords = {microsimulation, tax incidence, income tax, gender},
journal = {IJM},
issn = {1747-5864},
publisher = {International Journal of Microsimulation},
}