LEADER 04469nam 22007571 450 001 9910457388903321 005 20200514202323.0 010 $a1-4742-0073-7 010 $a1-283-34019-4 010 $a9786613340191 010 $a1-84731-654-9 024 7 $a10.5040/9781474200738 035 $a(CKB)2550000000064343 035 $a(EBL)864042 035 $a(OCoLC)768123150 035 $a(SSID)ssj0000633172 035 $a(PQKBManifestationID)11445825 035 $a(PQKBTitleCode)TC0000633172 035 $a(PQKBWorkID)10620121 035 $a(PQKB)11736830 035 $a(MiAaPQ)EBC1772487 035 $a(MiAaPQ)EBC864042 035 $a(Au-PeEL)EBL1772487 035 $a(CaPaEBR)ebr10511592 035 $a(CaONFJC)MIL334019 035 $a(OCoLC)893332092 035 $a(UkLoBP)bpp09256933 035 $a(Au-PeEL)EBL864042 035 $a(EXLCZ)992550000000064343 100 $a20140929d2011 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 00$aChallenging gender inequality in tax policy making $ecomparative perspectives /$fedited by Kim Brooks ... [and others] 205 $a1st ed. 210 1$aOxford ;$aPortland, Oregon :$cHart Publishing,$d2011. 215 $a1 online resource (318 p.) 225 1 $aOnati international series in law and society 300 $aDescription based upon print version of record. 311 $a1-84946-123-6 320 $aIncludes bibliographical references and index. 327 $gIntroduction /$rLisa Philipps, Kim Brooks, Asa Gunnarsson and Maria Wersig --$tThe "Capture" of Women in Law and Fiscal Policy : The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies /$rKathleen A Lahey --$tTax, Markets, Gender and the New Institutionalism /$rAnn Mumford --$tGender Equity in Australia's Tax System : A Capabilities Approach /$rMiranda Stewart --$tChallenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective : The Swedish Case /$rAsa Gunnarsson --$tTaxing Surrogacy /$rBridget J Crawford --$tA Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain /$rPaloma de Villota --$tGender and Taxation in Kenya : The Case of Personal Income and Value-added Taxes /$rBernadette M Wanjala and Maureen Were --$tDismembering Families /$rAnthony C Infanti --$tThe Tax/Benefit Implications of Recognizing Same-sex Partnerships /$rCasey Warman and Frances Woolley --$tIncome Redistribution Through Child Benefits and Child-related Tax Deductions : A Gender-neutral Approach? /$rKirsten Scheiwe --$tOvercoming the Gender Inequalities of Joint Taxation and Income Splitting : The Case of Germany /$rMaria Wersig --$tIncome Splitting and Gender Equality : The Case for Incentivizing Intra-household Wealth Transfers /$rLisa Philipps --$tIndirect Discrimination in Tax Law : The Case of Tax Deductions for Contributions to Employer-provided Pension Plans in Germany /$rUlrike Spangenberg --$tGender and Capital Gains Taxation /$rMarjorie E Kornhauser. 330 $aThis volume takes a critical look at the gender of tax policy around the world. Contributors based in eight different countries examine the profound effects that gender norms and practices have had in shaping tax law and policy, and how taxation in turn impacts upon the possibilities for equality along gender, race, class, sexuality and other lines. Chapters explore how the gendered fiscal state might be theorised; how structural choices about rates and bases in tax policy design contribute to gender inequality; how tax policy affects family configurations and perceptions of what constitutes f 410 0$aOnati international series in law and society. 606 $aTax incidence 606 $aWomen$xTaxation 606 $aFiscal policy$xSocial aspects 606 $aSex discrimination$xEconomic aspects 606 $aFiscal policy$xSocial aspects$vCase studies 608 $aElectronic books. 615 0$aTax incidence. 615 0$aWomen$xTaxation. 615 0$aFiscal policy$xSocial aspects. 615 0$aSex discrimination$xEconomic aspects. 615 0$aFiscal policy$xSocial aspects 676 $a336.3 702 $aBrooks$b Kim 801 0$bUtOrBLW 801 1$bUtOrBLW 801 2$bUkLoBP 906 $aBOOK 912 $a9910457388903321 996 $aChallenging gender inequality in tax policy making$92446279 997 $aUNINA