The Maltese tax legal system : does it differentiate between genders?

Abstract

This dissertation provides an overview of gender differences within the Maltese Tax Regime. It provides a review on the past and current discriminatory measures and how these instances are being handled by the introduction and implementation of legislation and also by the Commissioner of Revenue. The Income Tax Act has been revised and amended several times in order to be gender-neutral but some practices are far from neutral as they tend to have an unfair preferential behaviour towards one gender. The main focus of this study is the local tax scene and how practices might differ between genders and on this premise an explanation of such usages is provided. A review of European case law will also be included, with a particular focus on discrimination against men. Finally, some recommendations are put forth with the aim of promoting equality in taxation and empowering both genders to reach equality.