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Title:          Sesgos de Género en las normas Tributarias.
Subject:        Documento de Trabajo Nº 5 - 22
Keywords:       Sesgos de Género en las normas Tributarias.
Author:         Sánchez Huete
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    Outlines: 
     Item: 
      Title: ÍNDICE
     Item: 
      Title: Abreviaturas
     Item: 
      Title: 1. INTRODUCCIÓN Y JUSTIFICACIÓN DEL ESTUDIO
      Children: 
       Item: 
        Title: 1.1. Norma tributaria y sesgos de género
       Item: 
        Title: 1.2. Objeto de estudio
     Item: 
      Title: 2. POLITICAS EQUITATIVAS DE GÉNERO EN MATERIA FISCAL
      Children: 
       Item: 
        Title: 2.1. Igualdad y políticas equitativas en los ODS
        Children: 
         Item: 
          Title: 2.1.1. Igualdad de género, el ODS 5
         Item: 
          Title: 2.1.2. Política financiera como política de equidad
       Item: 
        Title: 2.2. La igualdad en la recaudación y en la extrafiscalidad
       Item: 
        Title: 2.3. ¿Normas tributarias con diferencia de sexo?
       Item: 
        Title: 2.4. El impacto de género de la evasión tributaria
        Children: 
         Item: 
          Title: 2.4.1. Redistribución y extrafiscalidad
         Item: 
          Title: 2.4.2. Gasto equitativo
     Item: 
      Title: 3. DISCRIMINACIÓN Y SESGOS
      Children: 
       Item: 
        Title: 3.1. La discriminación directa e indirecta
       Item: 
        Title: 3.2. Los sesgos de género
        Children: 
         Item: 
          Title: 3.2.1. Concepto
         Item: 
          Title: 3.2.2. Información como alerta
     Item: 
      Title: 4. LOS SESGOS DEL CONSUMO EN EL IVA
      Children: 
       Item: 
        Title: 4.1. Regresividad y sesgos de género en el consumo
       Item: 
        Title: 4.2. El IVA como impuesto subjetivable
       Item: 
        Title: 4.3. Consumos de higiene femenina: una discriminación por sexo
        Children: 
         Item: 
          Title: 4.3.1. Límites en la Unión Europea a tipos reducidos
          Children: 
           Item: 
            Title: 4.3.1.1. Límites a los tipos reducidos
           Item: 
            Title: 4.3.1.2. Límites aplicativos
         Item: 
          Title: 4.3.2. Nueva propuesta de Directiva
         Item: 
          Title: 4.3.3. Situación en España y en otros países
         Item: 
          Title: 4.3.4. Una posible solución para España
       Item: 
        Title: 4.4. Sesgos de género en los servicios de cuidado
        Children: 
         Item: 
          Title: 4.4.1. La exención del IVA y sus funciones
         Item: 
          Title: 4.4.2. Exenciones en la Directiva
         Item: 
          Title: 4.4.3. La LIVA y los ámbitos a considerar
         Item: 
          Title: 4.4.4. El riesgo de la exención a entidades privadas lucrativas
       Item: 
        Title: 4.5. La singularidad de las familias monoparentales
       Item: 
        Title: 4.6. Nota sobre el impacto de las tasas
     Item: 
      Title: 5. LOS SESGOS DE LA RENTA EN EL IMPUESTO SOBRE SOCIEDADES
      Children: 
       Item: 
        Title: 5.1. Introducción
       Item: 
        Title: 5.2. ¿Un impuesto neutral y sin género?
        Children: 
         Item: 
          Title: 5.2.1. La pretendida neutralidad fiscal
         Item: 
          Title: 5.2.2. La singularidad de los sesgos de género en el Impuesto sobre Sociedades
       Item: 
        Title: 5.3. El tratamiento de las rentas de capital como sesgo
       Item: 
        Title: 5.4. La existencia de deducciones equitativas
        Children: 
         Item: 
          Title: 5.4.1. Luces y sombras de las deducciones fiscales
         Item: 
          Title: 5.4.2. Deducciones al empleo y al autoempleo
         Item: 
          Title: 5.4.3. Instalaciones y servicios para la conciliación
       Item: 
        Title: 5.5. El fomento fiscal de la responsabilidad social
        Children: 
         Item: 
          Title: 5.5.1. Ideas introductorias
          Children: 
           Item: 
            Title: 5.5.1.1. La diligencia debida
           Item: 
            Title: 5.5.1.2. La responsabilidad social no es relación cooperativa
         Item: 
          Title: 5.5.2. Incentivo fiscal y responsabilidad social
       Item: 
        Title: 5.6. La representación equitativa en los consejos de administración
        Children: 
         Item: 
          Title: 5.6.1. Orientaciones de la Unión Europea
          Children: 
           Item: 
            Title: 5.6.1.1. Situación de partida
           Item: 
            Title: 5.6.1.2. Resolución del Parlamento Europeo, de 6 de julio de 2011, sobre las mujeres y la direc-ción de las empresas
           Item: 
            Title: 5.6.1.3. Propuesta de Directiva del Parlamento Europeo y del Consejo
           Item: 
            Title: 5.6.1.4. Resolución del Parlamento de la Unión Europea de 15 de enero de 2019, sobre igualdad de género y políticas fiscales
         Item: 
          Title: 5.6.2. Situación en España
         Item: 
          Title: 5.6.3. Líneas de actuación y medidas a considerar
          Children: 
           Item: 
            Title: 5.6.3.1. La extrafiscalidad disuasoria
           Item: 
            Title: 5.6.3.2. Propuestas de lege ferenda
     Item: 
      Title: 6. PROPUESTAS Y LÍNEAS DE ACTUACIÓN PARA POLITICAS EQUITATIVAS
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       Item: 
        Title: 6.1. Líneas generales para políticas fiscales equitativas
        Children: 
         Item: 
          Title: 6.1.1. La beligerancia de las políticas fiscales
         Item: 
          Title: 6.1.2. La importancia del sesgo, el discriminatorio y el no discriminatorio
       Item: 
        Title: 6.2. Detección de sesgos y propuestas para el Impuesto sobre el Valor Añadido
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         Item: 
          Title: 6.2.1. Sesgos en el IVA y su “subjetivación”
         Item: 
          Title: 6.2.2. El consumo de productos de higiene femenina
         Item: 
          Title: 6.2.3. Los servicios del cuidado
         Item: 
          Title: 6.2.4. Consideración específica y protección integral a la familia monoparental
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        Title: 6.3. Detección de sesgos y propuestas para el Impuesto sobre Sociedades
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          Title: 6.3.1. Sesgos en el Impuesto sobre Sociedades
         Item: 
          Title: 6.3.2. La tributación de las rentas de capital mobiliario
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          Title: 6.3.3. La inexistencia de deducciones fiscales equitativas como sesgo
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          Title: 6.3.4. Sesgos ante la no existencia de deducciones para el empleo
         Item: 
          Title: 6.3.5. Instalaciones y servicios de conciliación
         Item: 
          Title: 6.3.6. Incentivos fiscales a la responsabilidad social como vehículo de acciones equitativas
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          Title: 6.3.7. Representación equitativa en los consejos de administración
     Item: 
      Title: Bibliografía
     Item: 
      Title: Otras referencias
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