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Vol 25 No 2 Feb/March 2020

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Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives

Edited by: Kim Brooks, Asa Gunnarson, Lisa Philipps, Maria Wersig

ISBN13: 9781849461238
Published: May 2011
Publisher: Hart Publishing
Country of Publication: UK
Format: Hardback
Price: £80.00



Despatched in 3 to 5 days.

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 theorized; 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.

Subjects:
Taxation
Contents:
Introduction
Lisa Philipps, Kim Brooks, Åsa Gunnarsson and Maria Wersig
Part I: Gendering the Fiscal State
1. The 'Capture' of Women in Law and Fiscal Policy: The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies
Kathleen A Lahey
2. Tax, Markets, Gender and the New Institutionalism
Ann Mumford
3. Gender Equity in Australia's Tax System: A Capabilities Approach
Miranda Stewart
4. Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective—The Swedish Case
Åsa Gunnarsson
Part II: Bases and Rates: Structural Choices in Tax Policy Design
5. Taxing Surrogacy
Bridget J Crawford
6. A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain
Paloma de Villota
7. Gender and Taxation in Kenya: The Case of Personal Income and Value-added Taxes
Bernadette M Wanjala and Maureen Were
Part III: The Family in Tax Policy
8. Dismembering Families
Anthony C Infanti
9. The Tax/Benefit Implications of Recognizing Same-sex Partnerships
Casey Warman and Frances Woolley
10. Income Redistribution Through Child Benefits and Child-related Tax Deductions: A Gender-neutral Approach?
Kirsten Scheiwe
11. Overcoming the Gender Inequalities of Joint Taxation and Income Splitting: The Case of Germany
Maria Wersig
Part IV: Savings, Wealth and Capital Gains
12. Income Splitting and Gender Equality: The Case for Incentivizing Intra-household Wealth Transfers
Lisa Philipps
13. Indirect Discrimination in Tax Law: The Case of Tax Deductions for Contributions to Employer-provided
Pension Plans in Germany
Ulrike Spangenberg
14. Gender and Capital Gains Taxation
Marjorie E Kornhauser

Series: Onati International Series in Law and Society

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Mediation in Political Conflicts: Soft Power or Counter Culture
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ISBN 9781849460699
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Emotions, Crime and Justice ISBN 9781849461610
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Emotions, Crime and Justice (eBook) ISBN 9781847317834
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Human Rights at Work: Perspectives on Law and Regulation ISBN 9781841139982
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Criminology and Archaeology: Studies in the Looting of Antiquities ISBN 9781841139920
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Changing Contours of Domestic Life, Family and Law: Caring and Sharing ISBN 9781841139036
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Legal Institutions and Collective Memories ISBN 9781841133263
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Legal Institutions and Collective Memories ISBN 9781841133270
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Living Law: Reconsidering Eugen Ehrlich
Edited by: Marc Hertogh
ISBN 9781841138985
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Women, Crime and Social Harm: Towards a Criminology for the Global Age ISBN 9781841138411
Published November 2008
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Rethinking Equality Projects in Law: Feminist Challenges ISBN 9781841138398
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Responsible Business ISBN 9781841137803
Published July 2008
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Responsible Business ISBN 9781841137797
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Parenting after Partnering: Containing Conflict after Separation ISBN 9781841137810
Published December 2007
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Parenting after Partnering: Containing Conflict after Separation
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ISBN 9781841137827
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Crafting Transnational Policing ISBN 9781841137759
Published November 2007
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European Ways of Law: Towards a European Sociology of Law ISBN 9781841137773
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European Ways of Law: Towards a European Sociology of Law ISBN 9781841137780
Published October 2007
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Luhmann On Law and Politics: Critical, Appraisals and Applications ISBN 9781841136240
Published February 2006
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Theory and Method on Socio-Legal Research (eBook) ISBN 9781847316912
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£41.02
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Theory and Method on Socio-Legal Research ISBN 9781841136264
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Theory and Method in Socio-legal Research ISBN 9781841136257
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Contemporary Issues of the Semiotics of Law ISBN 9781841135465
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Contemporary Issues of the Semiotics of Law ISBN 9781841135458
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Family Law and Family Values ISBN 9781841135472
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After National Democracy ISBN 9781841133287
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Women in the World's Legal Professions ISBN 9781841133195
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Women in the World's Legal Professions ISBN 9781841133201
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Rethinking Law Society and Governance
ISBN 9781841132945
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Adapting Legal Cultures ISBN 9781841132921
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Hart Publishing
Rethinking Law Society and Governance
ISBN 9781841132938
Published November 2001
Hart Publishing
Adapting Legal Cultures ISBN 9781841132914
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Poverty and the Law
ISBN 9781841131900
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Poverty and the Law
ISBN 9781841131917
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Making Law for Families
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ISBN 9781841132068
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Making Law for Families
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Publication Abandoned