This chapter examines the gender gap and tax reform process in Italy, highlighting the potential for tax policies to address gender inequalities. Despite the opportunity presented by the reform, the Enabling Law (Law No. 111 of 2023) does not explicitly include gender equality among its guiding principles. Italy ranks 87th in the Global Gender Gap Report 2024, with significant disparities in women’s participation in the economy, work, and politics. Women are more frequently forced to take on part-time work and are often burdened with childcare and domestic responsibilities. Previous legislative proposals, such as the 2010 draft law and the 2021 Draghi proposal, aimed to reduce taxation for women’s employment income and support secondary earners, often women. However, the current Enabling Law focuses on general economic growth and family support without specific measures to combat gender discrimination. Delegated decrees, like Decree No. 216 of 2023, offer some support for hiring women but also introduce measures that may inadvertently increase the burden on women. The chapter concludes that the current tax reform process inadequately addresses gender inequalities and calls for more targeted tax instruments to support families, work, and vulnerable groups, including women. It suggests revisiting previous proposals to promote tax equity, while cautioning against potential unintended consequences. The reform process of the Italian tax system could be an opportunity for the introduction of favourable tax rules for women, in order to reduce the gender gap that exists today. However, the Enabling Law has not included this objective among the guiding principles of the tax reform, nor has it provided for a general reorganization of tax benefits for disadvantaged people, in an intersectional perspective.

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Gender Gap and Tax Reform Process in Italy

  • Marco Cedro

摘要

This chapter examines the gender gap and tax reform process in Italy, highlighting the potential for tax policies to address gender inequalities. Despite the opportunity presented by the reform, the Enabling Law (Law No. 111 of 2023) does not explicitly include gender equality among its guiding principles. Italy ranks 87th in the Global Gender Gap Report 2024, with significant disparities in women’s participation in the economy, work, and politics. Women are more frequently forced to take on part-time work and are often burdened with childcare and domestic responsibilities. Previous legislative proposals, such as the 2010 draft law and the 2021 Draghi proposal, aimed to reduce taxation for women’s employment income and support secondary earners, often women. However, the current Enabling Law focuses on general economic growth and family support without specific measures to combat gender discrimination. Delegated decrees, like Decree No. 216 of 2023, offer some support for hiring women but also introduce measures that may inadvertently increase the burden on women. The chapter concludes that the current tax reform process inadequately addresses gender inequalities and calls for more targeted tax instruments to support families, work, and vulnerable groups, including women. It suggests revisiting previous proposals to promote tax equity, while cautioning against potential unintended consequences. The reform process of the Italian tax system could be an opportunity for the introduction of favourable tax rules for women, in order to reduce the gender gap that exists today. However, the Enabling Law has not included this objective among the guiding principles of the tax reform, nor has it provided for a general reorganization of tax benefits for disadvantaged people, in an intersectional perspective.