Home Itens selecionados Provedores de dados OAI Créditos Sobre Ajuda

			Busca avançada
	Provedor de dados AgEcon (6) Autor Durst, Ron L. (2) Bategeka, Lawrence (1) Caruth, Brad (1) Guloba, Madina (1) Kiiza, Julius (1) Lapan, Harvey E. (1) Monke, James D. (1) Moschini, GianCarlo (1) Satt, Ehud (1) Simpson, R. David (1) Mais... Palavra-chave Income tax (6) Farm losses (2) Federal tax policy (2) Public Economics (2) Agricultural Finance (1) Amenity value (1) Bategeka (1) CEDAW (1) Capital gains (1) Commercial farms (1) Community/Rural/Urban Development (1) Conservation (1) Consumer/Household Economics (1) Demand and Price Analysis (1) Economic policy research center (1) Ecosystem services (1) Estate (1) Estate and gift tax (1) Estate tax (1) Farm Management (1) Mais... Tipo do documento Report (3) Working or Discussion Paper (2) Journal Article (1) Ano 2009 (2) 2003 (1) 2002 (2) 2001 (1) País United States (6) Idioma Inglês (6)		Registro completo Provedor de dados:  AgEcon País:  United States Título:  Gender and taxation: analysis of personal income tax (PIT) Autores:  Bategeka, Lawrence Guloba, Madina Kiiza, Julius Data:  2009-11-12 Ano:  2009 Palavras-chave:  Gender equality CEDAW Taxation Income tax Kiiza Bategeka Guloba Economic policy research center Community/Rural/Urban Development Consumer/Household Economics Demand and Price Analysis Financial Economics Institutional and Behavioral Economics Resumo:  the paper examines the gender dimensions of personal income tax (PIT) in Uganda with an eye on the possible gender biases that may be embedded in the tax system. It further addresses the issues of Uganda achievement of substantive gender equality rather than formal equality as regards the impact of taxes from a gender perspective. This is in line with Convention on the elimination of all forms of discrimination against all people as if they are the same and synonymous with equality of opportunity... we find that PIT paid by different household earning types increases gender inequality. We also find that some tax systems only worsens gender gaps and hardly is a useful tool that could be used to close the gender gaps. This paper proposes how PIT could be reformed with a view to using taxation as a tool for the realization of substantive gender equality. Tipo:  Report Idioma:  Inglês Identificador:  http://purl.umn.edu/54938 Relação:  Economic Policy Research Centre (EPRC)>Research Series Research Series 58 Formato:  27 Fechar

Empresa Brasileira de Pesquisa Agropecuária - Embrapa Todos os direitos reservados, conforme Lei n° 9.610 Política de Privacidade Área restrita		Embrapa Parque Estação Biológica - PqEB s/n° Brasília, DF - Brasil - CEP 70770-901 Fone: (61) 3448-4433 - Fax: (61) 3448-4890 / 3448-4891 SAC: https://www.embrapa.br/fale-conosco