Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives (Oñati International Series in Law and Society)

This volume takes a critical look at the gender inequality of tax policy around the world. The book's 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 the possibilities for equality along the lines of gender, race, class, sexuality, and other. The chapters explore: how the gendered fiscal state might be theorized \* how structural choices about rates and bases in tax policy are designed to contribute to gender inequality \* how tax policy affects family configurations and perceptions of what constitutes a family \* how fiscal systems impact savings and wealth accumulation by women and men \* the role of different policy making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, the book explores these questions in an international frame, traversing countries and continents. The book's conclusion is that fiscal policy has deep-rooted, long-standing gender implications that affect virtually every aspect of individual's social, political, and economic lives. (Series: Onati International Series in Law and Society) Introduction / -- Lisa Philipps, Kim Brooks, Asa Gunnarsson and Maria Wersig The "Capture" of Women in Law and Fiscal Policy : The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies -- Kathleen A Lahey Tax, Markets, Gender and the New Institutionalism -- Ann Mumford Gender Equity in Australia's Tax System : A Capabilities Approach -- Miranda Stewart Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective : The Swedish Case -- Asa Gunnarsson Taxing Surrogacy -- Bridget J Crawford A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain -- Paloma de Villota Gender and Taxation in Kenya : The Case of Personal Income and Value-added Taxes -- Bernadette M Wanjala and Maureen Were Dismembering Families -- Anthony C Infanti The Tax/Benefit Implications of Recognizing Same-sex Partnerships -- Casey Warman and Frances Woolley Income Redistribution Through Child Benefits and Child-related Tax Deductions : A Gender-neutral Approach? -- Kirsten Scheiwe Overcoming the Gender Inequalities of Joint Taxation and Income Splitting : The Case of Germany -- Maria Wersig Income Splitting and Gender Equality : The Case for Incentivizing Intra-household Wealth Transfers -- Lisa Philipps Indirect Discrimination in Tax Law : The Case of Tax Deductions for Contributions to Employer-provided Pension Plans in Germany -- Ulrike Spangenberg Gender and Capital Gains Taxation -- Marjorie E Kornhauser. "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 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. This volume examines the effects that gender has had in shaping tax law and how taxation impacts upon the possibilities for equality in other areas.