THE GENDER INEQUALITY AND THE POSSIBLE FISCAL RESPONSE: A GENDER TAXATION AND ITS POSSIBLE IMPACT ON POVERTY AND FEMALE EMPOWERMENT

Abstract

In 1999 Amartya Sen underlined the importance of the role of women in the social life. Their active role has positive effect on their wellness, but it goes far beyond with important repercussions at different levels. He observes that if the way in which family income is used disproportionately benefits certain family members (usually males) and not others, the extent of deprivation of neglected members cannot be adequately expressed on the basis of this income. This is a real problem because gender inequality becomes a very important factor of family income allocation with consequences regard to the female sex that go far beyond the lack or possession of a low income such as malnutrition, higher mortality, lack of medical care, etc.

The same author, while admitting that the problem concerns mainly specific territories such as Asia, North Africa, etc., points out that it recurs, in different shapes, in Europe, too. As an example of inequality between the sexes he cites the Italian case, country in which the percentage of female undeclared work is among the highest compared to the legal work reported in national statistics.

It is precisely in Italy where authoritative economists, looking at the positive Swedish experience, have proposed a focused use of fiscal leverage through mechanism like a selected Detaxation of Female Labour (DFL). It was formalized in a bill presented during the sixteenth legislature (AS n. 2102/2010), but it was never approved. After fifteen years this propose is of pressing relevance in a moment in which gender inequality receives special attention due to the effect of pandemic and war events, and taxation may be a possible remedy and not a factor that distorts economic choices.