Challenging gender inequality in tax policy making
Subtitle: comparative perspectives
By: edited by Kim Brooks ... [et al.].
Series: Oñati international series in law and society; Oñati international series in law and society
Publisher: Hart Pub.
Published: 2011
Place of publication: Oxford; Portland, Or
Language: eng
Number of pages: 306
ISBN-13: 9781849461238
Subjects: Social aspects; Taxation; Tax incidence; Case studies; Fiscal policy; Sex discrimination; Economic aspects; Women
Description: "This volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. Chapters explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes family; how fiscal systems impact savings and wealth accumulation by women and men; and the role of different policy making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya." -- Publisher's information.
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction / -- Lisa Philipps, Kim Brooks, Asa Gunnarsson and Maria Wersig; title: The "Capture" of Women in Law and Fiscal Policy : The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies  -- Kathleen A Lahey; title: Tax, Markets, Gender and the New Institutionalism  -- Ann Mumford; title: Gender Equity in Australia's Tax System : A Capabilities Approach  -- Miranda Stewart; title: Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective : The Swedish Case  -- Asa Gunnarsson; title: Taxing Surrogacy  -- Bridget J Crawford; title: A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain  -- Paloma de Villota; title: Gender and Taxation in Kenya : The Case of Personal Income and Value-added Taxes  -- Bernadette M Wanjala and Maureen Were; title: Dismembering Families  -- Anthony C Infanti; title: The Tax/Benefit Implications of Recognizing Same-sex Partnerships  -- Casey Warman and Frances Woolley; title: Income Redistribution Through Child Benefits and Child-related Tax Deductions : A Gender-neutral Approach?  -- Kirsten Scheiwe; title: Overcoming the Gender Inequalities of Joint Taxation and Income Splitting : The Case of Germany  -- Maria Wersig; title: Income Splitting and Gender Equality : The Case for Incentivizing Intra-household Wealth Transfers  -- Lisa Philipps; title: Indirect Discrimination in Tax Law : The Case of Tax Deductions for Contributions to Employer-provided Pension Plans in Germany  -- Ulrike Spangenberg; title: Gender and Capital Gains Taxation -- Marjorie E Kornhauser.