Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives

Neuausgabe 2011
ISBN: 978-1-84946-123-8
Verlag: BLOOMSBURY

Buch, Englisch, 318 Seiten, Format (B × H): 156 mm x 234 mm, Gewicht: 626 g

Reihe: Onati International Series in

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 on 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.

Autoren/Hrsg.

Brooks, Kim

Gunnarson, Asa

Philipps, Lisa

Philips, Lisa

Wersig, Maria

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politische Systeme Vergleichende Politikwissenschaft
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie
• Wirtschaftswissenschaften Volkswirtschaftslehre Öffentliche Finanzwirtschaft, Besteuerung
• Sozialwissenschaften Soziologie | Soziale Arbeit Spezielle Soziologie Rechtssoziologie
• Sozialwissenschaften Politikwissenschaft Regierungspolitik Wirtschafts- und Finanzpolitik
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtsvergleichung
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtssoziologie, Rechtspsychologie, Rechtslinguistik
• Sozialwissenschaften Soziologie | Soziale Arbeit Soziale Gruppen/Soziale Themen Gender Studies, Geschlechtersoziologie
• Rechtswissenschaften Recht, Rechtswissenschaft Allgemein Rechtspolitik
• Sozialwissenschaften Politikwissenschaft Politische Kultur Politische Soziologie und Psychologie
• Rechtswissenschaften Steuerrecht

Inhaltsverzeichnis

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

Über Autor(innen)

Kim Brooks is the Dean at the Schulich School of Law at Dalhousie University in Halifax, Canada

Åsa Gunnarsson is a Professor at the Department of Law of Umeå University, Sweden

Lisa Philipps is a Professor at Osgoode Hall Law School of York University, Toronto, Canada

Maria Wersig is a doctoral candidate at the Otto Suhr Institute of Political Science, Freie Universität Berlin, Germany