The selection is mainly based on personal income taxes for which is available the gender dimension. Instead of reclassifying the State budget revenues on the basis of an assessment of their different impact on men and women � as in the case of expenditures �the analysis aims at assessing the differentiated impact of the main fiscal policies on gender overall (i.e. Impact on the average tax wedge of the second earner of a household with two children when entering the labour market; Analysis of some tax relief schemes aimed directly or indirectly at reducing gender inequalities ? Gender impact of some subsidized tax regimes such as the �brain gain� and the flat-rate tax).