The Effect of Gender Discrimination on Individual Income Tax

Abstract

This article analyzes the impact of individual income tax according to the taxpayer’s gender. Our research begun with economic reports, international tax policies and asymmetries of Brazilian income tax laws. Our object is to identify if male and female taxpayers should be treated equally or should be provided a gender designed policy to consider their economic capacity, type of household and source of income. In this scenario, we will suggest modifications necessaries for a better income distribution and reduction of poverty.