Author : Claire Francesca Louise Young,Canada. Status of Women Canada. Policy Research
Publisher : Condition féminine Canada
Page : 200 pages
File Size : 55,8 Mb
Release : 2000
Category : Business & Economics
ISBN : UOM:39015050822785
Femmes, L'impôt Et Les Programmes Sociaux by Claire Francesca Louise Young,Canada. Status of Women Canada. Policy Research Pdf
This study examines the impact on women of funding social programs through the tax system using the framework of tax expenditure analysis, which allows viewing of any departure from the normative tax system as a spending measure. The analysis takes in to account the socio-economic realities of women's lives and compares the benefits to women with benefits to men of many tax measures that are subsidies in respect of social programs. Tax measures explored include the child care expense deduction, the Canada Child Tax Benefit, tax subsidies for retirement saving, the disability tax credit, and tax relief for caregivers. The study concludes with a list of issues that should be considered by those involved in the tax policy process in order to ensure that women are not disadvantaged in comparison to men when tax subsidies are used to fund social programs.