How can we foster more female labour market participation in Switzerland? And how can income taxation contribute to this? In order to answer these questions, Austria’s income tax system with its child allowances and deductions will be looked at closer to understand, to what extent this can be applied to Switzerland. Thereby, it will be discussed how Switzerland currently manages its income taxation of married couples and what kind of child allowances and deductions are currently in place.
The Twentieth Century revealed that countries with similar economic development like South Africa and Brazil have significant differences in taxing personal income ranging from 4% in Brazil to almost 16% (% GDP) in South Africa by the end of the century. In his predominant cross-country comparison Evan S. Liebermann argued that the National Political Community was ultimately responsible for the differences in the development of income policies. Within the three volumes of Podcast’s I will elaborate and discuss the National Political Communities and Income Taxation in both countries in the twenty first century and provide meaningful insights from Tax specialist.
A Micro Tax or an Automated Transaction Payment Tax is a radical change going from a larger and more complicated tax system to a system with a single comprehensive revenue neutral Automated tax, replacing the present system of personal and corporate income taxing. In this podcast, we aim to look at what it is, similar taxes that have already been introduced, political movements and the pros/cons of introducing this tax.
The tampon tax has become an on-going discussing topic. Support to repeal this tax has increased in the last years, with activists arguing that menstrual hygiene products should be classified as tax-exempt necessities, alongside other items such as food, tap water and medicine. This issue pertains to gender equality, affordability and women’s health. While the large majority of the countries around the world still tax menstrual hygiene products as non-essential goods, some countries are starting to lift or reduce the tax. In 2004, Kenya became a trailblazer when it was the first country in the world to repeal the tampon tax. Listen to this podcast to learn more on the topic, by discovering both sides of the argument, and understanding the implications following an amendment of the tax.
Podcast on the Abolishment of the Real Estate Acquisition Tax in the Czech Republic by Martin Husek
In 1984, the Swiss Federal Court ruled that the marriage penalty, i.e. taxing married couples higher than unmarried ones, as unconstitutional. 37 years later, the penalty still exists, with over 700,000 couples in Switzerland affected. This has had serious implications for women’s labor market participation. While various alternatives to joint taxation are being discussed, individual taxation would not only eliminate any marriage penalties and bonuses, it would also incentivize female labor market participation most. If accompagnied by further policies such as affordable childcare and parental leave, individual taxation could play a significant role in the women’s struggle for equality.
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