TY - BOOK AU - Brooks,Kim AU - Gunnarson,Åsa AU - Philipps,Lisa AU - Wersig,Maria TI - Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives T2 - Oñati International Series in Law and Society Series SN - 9781847316547 AV - HJ2305 -- .C43 2011eb U1 - 336.3 PY - 2011/// CY - London PB - Bloomsbury Publishing Plc KW - Sex discrimination - Economic aspects KW - Electronic books N1 - 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 N2 - 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 UR - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=1772487 ER -