Gender and Taxation Policy Discussion Paper: Selected Municipalities in North Macedonia & Property Tax
Some of the findings:
- Based on a national wide representative sample survey for tax morale in North Macedonia, females have shown higher tax morale compared to male;
- Gender gap in North Macedonia is pronounced in several areas not in favor of women, including at risk of poverty, labor market participation, social security at elderly age as well as earnings gap;
- The gaps between male and female in the various areas cause indirect inequality through tax policies as well, primarily due to the fact that females have less disposable income, less social security, are less active in the business sector as owners;
- Gender gap structure in property ownership in North Macedonia is large, as predominant owners of properties are males;
- In line with the findings, even though represented with significantly lower percentage, females are more tax compliant compared to the males in the sample;
