Challenging Gender Inequality in Tax Policy Making : Comparative Perspectives.
- 1st ed.
- 1 online resource (318 pages)
- Oņati International Series in Law and Society Series .
- Oņati International Series in Law and Society Series .
Prelims -- Acknowledgements -- Contents -- List of Contributors -- Introduction -- Part 1. Gendering the Fiscal State -- Chapter 1. The 'Capture' of Women in Law and Fiscal Policy: The Tax/Benefit Unit, Gender Equality and Feminist Ontologies -- Chapter 2. Tax, Markets, Gender and the New Institutionalism -- Chapter 3. Gender Equity in Australia's Tax System: A Capabilities Approach -- Chapter 4. Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective - The Swedish Case -- Part 2. Bases and Rates: Structural Choices in Tax Policy Design -- Chapter 5. Taxing Surrogacy -- Chapter 6. A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain -- Chapter 7. Gender and Taxation in Kenya: The Case of Personal Income and Vale-added Taxes -- Part 3. The Family in Tax Policy -- Chapter 8. Dismembering Families -- Chapter 9. The Tax/Benefit Implications of Recognizing Same-sex Partnerships -- Chapter 10. Income Redistribution through Child Benefits and Child-related Tax Deductions: A Gender-neutral Approach? -- Chapter 11. Overcoming the Gender Inequalities of Joint Taxation and Income Splitting: The Case of Germany -- Part 4. Savings, Wealth and Capital Gains -- Chapter 12. Income Splitting and Gender Equality: The Case for Incentivizing Intra-household Wealth Transfers -- Chapter 13. Indirect Discrimination in Tax Law: The Case of Tax Deductions for Contributions to Employer-provided Pension Plans in Germany -- Chapter 14. Gender and Capital Gains Taxation -- Index.
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.