Taxation and human rightss 2014, para. 49

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Paragraph text: Tax structures also affect other types of inequality; for instance, tax structures frequently discriminate against women directly or indirectly, for example by assuming women's income to be supplemental to their household. This actively disincentivizes wage-earning and therefore could reduce participation in the labour market by women, potentially threatening their right to work. Policymakers should be aware of the extent to which tax policies, such as the treatment of income derived from jointly-owned assets of married couples, strengthen or break down gender inequalities, or discriminate against different types of households.

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