A TRIBUTAÇÃO COMO INSTRUMENTO PARA A PROMOÇÃO DA IGUALDADE DE GÊNERO NO MERCADO DE TRABALHO

Women`s participation in the labor market is not equal to men`s, since they have lower wages, are more likely to be unemployed and find difficulties to reach higher positions in the corporate hierarchy. This situation, however, is contradictory to the legal system, which protects female participation in the labor market and prohibits any discrimination. Protective norms may be found not only in the constitutional framework, but also in national laws and international treaties. The State has at its disposal some instruments to transform the values protected by the legal order into reality, among which the budget and taxation stand out. Thus, the variation of the rates of certain tax can become a way to induce desired behaviors, phenomenon which is called tax-inducing. This mechanism should bring benefits to those who obey the commandments of the legal system and offer equal opportunities to their male and female employees. Considering that a salary bonus is