This study investigates implicit gender bias in Turkey's income tax system using panel data from TURKSTAT's household budget survey from 2002 to 2013. The system primarily operates on a withholding tax basis, employing progressive tax rates and a Minimum Living Allowance to reduce payable income tax. Despite addressing the ability to pay, no concrete measures were implemented during that period to bridge the gender pay gap or enhance employment incentives. Regression models using panel data reveal bias in favor of male wage earners regarding income tax tariffs and minimum living allowances within the analyzed period.
Key words: Income Distribution, Tax Burden, Gender Income Inequality, Redistribution Effect of Income Taxes on Gender. JEL Codes: J16, E60, H20 Article Language: EnglishTurkish
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