Gender of the declarant

Due to the variety of types of declaration and the possible cases arising from the existence of two declarants (declarant and spouse), the determination of the sex characteristic is included in the classification variable. GENDER, which is a derived variable that combines statement type and sex.

In returns with a single declarant, that is, Individual and Joint single-parent returns, the sex taken is that of the declarant. However, in the case of married joint returns, the decision was made to classify them according to the sex of the family unit's main income earner; that is, the full declaration was assigned the sex of the highest income earner.

This classification criterion is introduced in the same terms as it appears in the global Personal Income Tax statistics. It is included here for the purpose of coordinating both publications.

So, the variable GENDER as defined in the Personal Income Tax statistics takes the following values ​​(used in block III)

• Male: If an individual or joint single-parent declaration is filed and the declarant's sex is male.
• Women: If an individual or joint single-parent declaration is filed and the declarant's sex is female.
• Joint married male: joint declarations for married individuals whose main income earner is male.
• Joint married woman: joint declarations for married individuals whose main income earner is a woman.