Gendered Inequality and the Politics of Taxation: Evidence from Four European Democracies

Even within longstanding advanced democracies, women face higher effective tax rates than men because of different biological needs and gendered positions in society. This has strong negative effects on their economic and social opportunities and stalls economic development for all. Despite universal vows to end gender discrimination, many countries continue to indirectly discriminate against their female citizens. This paper explores the electoral foundations of gender discrimination in the politics of taxation. Based on a survey of 6000 voters in four different European countries (France, Germany, Poland and Spain), I examine whether women have lower tax knowledge than men. I then test if an information treatment changes citizens attitudes towards discriminatory taxation and if this varies with gender. Lastly, I implement a conjoint analysis to gauge if voters judge female policy makers differently based on the “maleness” of their field of expertise.