Gender-sensitive Analysis of Social Security Tax -- Based on Tax Policy in the Study of Gender Factors
Journal of Shandong Women's University 2012-3
Abstract：Tax policy has different impact on different gender groups. And then it will even cause implicit or explicit gender bias. In this paper, with a focus on social security tax, we systematically examine the gender impact differences of social security tax policies from aspects of retirement age of men and women, the redistribution effect, impact of labor supply. This study has important enlightening value to promote the further optimization of social security taxation.
Keywords：social security tax, gender bias of taxation, gender-sensitive analysis, gender budget, tax policy