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Challenging Gender Inequality in Tax Policy Making

Comparative Perspectives

Editor(s): Kim Brooks, Åsa Gunnarson, Lisa Philipps, Maria Wersig
Media of Challenging Gender Inequality in Tax Policy Making
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Published: 16-05-2011
Format: Hardback
Edition: 1st
Extent: 318
ISBN: 9781849461238
Imprint: Hart Publishing
Series: Oñati International Series in Law and Society
Dimensions: 234 x 156 mm
RRP: £85.00
Online price : £76.50
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Loren Epson

About Challenging Gender Inequality in Tax Policy Making

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

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


“This collection of essays is part of an important project: bringing together critical gender analysis to the study of tax policy. It is also tantalizing in the opportunities it suggests for collaboration between those writing from within the crit tradition and empirical tax scholars to identify the effects of tax policy reforms on women's opportunities, welfare, autonomy, and capabilities.” –  Andrew Hayashi, Law and Politics Book Review, Volume 23, No.3

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