Increasing women’s participation in the labor market and removing glass ceilings are sought-after goals for many countries, Spain included. Gender-based taxation could be a useful alternative to other policies like quotas, affirmative action or childcare subsidies. Further, giving tax benefits to working women would also satisfy the principal of optimality of taxation and would be less costly for the treasury. When designing family policies that take account of gender roles, the legislator must be alert to cultural differences and not fall into the trap of social engineering.
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Increasing women’s participation in the labor market and removing glass ceilings are sought-after goals for many countries, Spain included. Gender-based taxation could be a useful alternative to other policies like quotas, affirmative action or childcare subsidies. Further, giving tax benefits to working women would also satisfy the principal of optimality of taxation and would be less costly for the treasury. When designing family policies that take account of gender roles, the legislator must be alert to cultural differences and not fall into the trap of social engineering.