Challenging gender inequality in tax policy making : comparative perspectives
Author(s)
Bibliographic Information
Challenging gender inequality in tax policy making : comparative perspectives
(Oñati international series in law and society)
Hart, 2011
Available at 6 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Description and Table of Contents
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 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.
Table of Contents
Introduction
Lisa Philipps, Kim Brooks, Asa 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
Asa 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
by "Nielsen BookData"