The Economic Emancipation of Women and the Tax System

Abstract

The Netherlands, Women Gives a historical perspective on the economic position of women and the participation of women in the labour market, starting with Mill and Taylor′s The Subjection of Women. Reviews the current position, particularly in The Netherlands. Briefly summarises other papers from a conference held at the University of Limburg in February 1991. Finally, represents eight possible avenues for future research: the impact of taxes other than income tax and of tax deductions on women′s participation in the labour market; the effect of temporary regulations which are never relaxed; whether or not services relevant to the working mother should be directly connected with employment; the effect of economic activities inside the household; entry barriers into politics; the dysfunctional effects of Dutch tax reforms on women′s labour participation; analysis of Dutch fiscal and social policy from an ordo point of view; and joint analysis of the tax and social security systems.

Citation

Backhaus, J. (1991), "The Economic Emancipation of Women and the Tax System", Journal of Economic Studies, Vol. 18 No. 5/6. https://doi.org/10.1108/EUM0000000000157