Roundtable Discussion on COVID-19, Tax and their Related Impacts on Gender and, in Particular, on Women

Authors

  • Lotta Björklund Larsen Research Fellow, Tax Administration Research Centre (TARC), University of Exeter, Exeter, Devon, U.K.

Abstract

We know that tax systems that are gender blind on paper can, in practice, exhibit a hidden, implicit bias. Wrongly stipulated, they may even exacerbate existing gender inequalities, particularly in times of crisis. With the COVID-19 pandemic, gender inequalities have surged. Healthwise, men are affected by the sickness more severely, whereas women seem to be more heavily hit socio-economically. In the heat of the pandemic, on 15 December 2020, I had the pleasure of organizing a virtual roundtable at the annual TARC conference and discussed the gender and tax dimensions of COVID-19 with participants representing an array of disciplines from countries across the world. The following is a slightly edited transcription of the roundtable, where we learnt from experiences in the U.K., Chile, Ireland, India, Denmark, and the U.S.

References

Adams-Prassl, A., Boneva, T., Golin, B., & Rauh, C. (2020). Inequality in the impact of the coronavirus shock: Evidence from real time surveys. Journal of Public Economics, 189, 104245. https://doi.org/10.1016/j.jpubeco.2020.104245

Crossley, T., Fisher, P., Levell, P., & Low, H. (2021). A year of COVID: The evolution of labour market and financial inequalities through the crisis (IFS Working Paper 21/39). https://ifs.org.uk/uploads/WP202139-A-year-of-COVID-the-evolution-of-labour-market-and-financial-inequalities-through-the-crisis-3.pdf

Wolf, A (2013). The XX factor: How working women are creating a new society. London: Profile Books.

Volume 7.1 of JOTA - Björklund Larsen Cover

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Published

28-02-2022

How to Cite

Björklund Larsen, L. (2022). Roundtable Discussion on COVID-19, Tax and their Related Impacts on Gender and, in Particular, on Women. Journal of Tax Administration, 7(1), 127–142. Retrieved from https://jota.website/jota/article/view/42

Issue

Vol. 7 No. 1 (2022): General Issue

Section

Roundtable

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Copyright (c) 2022 Lotta Björklund Larsen

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