<p>This study examines the impact of the Turkish tax system on gender equality, focusing particularly on income, consumption, and wealth taxation. Its purpose is to evaluate how tax policies and practices may reinforce or alleviate structural gender inequalities in labor force participation, earnings, and wealth accumulation. The study adopts a document analysis approach using official statistics from Turkish Statistical Institute, OECD, the World Bank, and relevant literature, analyzing direct and indirect gender biases present in tax legislation, including income tax exemptions and deductions, value-added tax, inheritance, and property taxes. The findings indicate that while Türkiye’s individual income taxation system avoids some explicit biases, women are disproportionately affected due to implicit biases such as wage gaps and fiscal drag. Indirect taxes, including value-added and special consumption taxes, as well as gender-based pricing of women-targeted products, produce regressive effects on low-income women. Wealth taxes remain insufficient, contributing to the intergenerational persistence of the gender wealth gap. The study emphasizes the need for gender-focused tax policies, including wealth taxes designed to support female ownership, income tax incentives, and the reduction of discriminatory consumption taxes.</p>

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Taxation’s Impact on Gender Equality in Türkiye

  • Betül Hayrullahoğlu

摘要

This study examines the impact of the Turkish tax system on gender equality, focusing particularly on income, consumption, and wealth taxation. Its purpose is to evaluate how tax policies and practices may reinforce or alleviate structural gender inequalities in labor force participation, earnings, and wealth accumulation. The study adopts a document analysis approach using official statistics from Turkish Statistical Institute, OECD, the World Bank, and relevant literature, analyzing direct and indirect gender biases present in tax legislation, including income tax exemptions and deductions, value-added tax, inheritance, and property taxes. The findings indicate that while Türkiye’s individual income taxation system avoids some explicit biases, women are disproportionately affected due to implicit biases such as wage gaps and fiscal drag. Indirect taxes, including value-added and special consumption taxes, as well as gender-based pricing of women-targeted products, produce regressive effects on low-income women. Wealth taxes remain insufficient, contributing to the intergenerational persistence of the gender wealth gap. The study emphasizes the need for gender-focused tax policies, including wealth taxes designed to support female ownership, income tax incentives, and the reduction of discriminatory consumption taxes.