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Challenging gender inequality in tax policy making : comparative perspectives / / edited by Kim Brooks ... [and others]
| Challenging gender inequality in tax policy making : comparative perspectives / / edited by Kim Brooks ... [and others] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011 |
| Descrizione fisica | 1 online resource (318 p.) |
| Disciplina | 336.3 |
| Collana | Onati international series in law and society |
| Soggetto topico |
Tax incidence
Women - Taxation Fiscal policy - Social aspects Sex discrimination - Economic aspects |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4742-0073-7
1-283-34019-4 9786613340191 1-84731-654-9 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ; 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. |
| Record Nr. | UNINA-9910457388903321 |
| Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Challenging gender inequality in tax policy making : comparative perspectives / / edited by Kim Brooks ... [and others]
| Challenging gender inequality in tax policy making : comparative perspectives / / edited by Kim Brooks ... [and others] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011 |
| Descrizione fisica | 1 online resource (318 p.) |
| Disciplina | 336.3 |
| Collana | Onati international series in law and society |
| Soggetto topico |
Tax incidence
Women - Taxation Fiscal policy - Social aspects Sex discrimination - Economic aspects |
| ISBN |
1-4742-0073-7
1-283-34019-4 9786613340191 1-84731-654-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ; 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. |
| Record Nr. | UNINA-9910781589503321 |
| Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Challenging gender inequality in tax policy making : comparative perspectives / / edited by Kim Brooks ... [and others]
| Challenging gender inequality in tax policy making : comparative perspectives / / edited by Kim Brooks ... [and others] |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011 |
| Descrizione fisica | 1 online resource (318 p.) |
| Disciplina | 336.3 |
| Collana | Onati international series in law and society |
| Soggetto topico |
Tax incidence
Women - Taxation Fiscal policy - Social aspects Sex discrimination - Economic aspects |
| ISBN |
1-4742-0073-7
1-283-34019-4 9786613340191 1-84731-654-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ; 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. |
| Record Nr. | UNINA-9910809233103321 |
| Oxford ; ; Portland, Oregon : , : Hart Publishing, , 2011 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : hearing before the Committee on Finance, United States Senate, One Hundred Fourteenth Congress, first session, March 3, 2015
| Fairness in taxation : hearing before the Committee on Finance, United States Senate, One Hundred Fourteenth Congress, first session, March 3, 2015 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2016 |
| Descrizione fisica | 1 online resource (iii, 84 pages) : color illustrations |
| Collana | S. hrg. |
| Soggetto topico |
Tax incidence - United States
Income tax - United States Taxation - United States Income tax Tax incidence Taxation |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Fairness in taxation |
| Record Nr. | UNINA-9910707048003321 |
| Washington : , : U.S. Government Publishing Office, , 2016 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Frontmatter -- Contents -- Foreword -- Introduction -- 1. Tax-Fairness Principles -- 2. What's Fair? -- 3. Concepts of Equity in Taxation -- 4. Equitable and Fair -- 5. Beyond the Crisis of the Tax State? -- Notes on Contributors -- Backmatter |
| Record Nr. | UNINA-9910459682803321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5585-2
1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head -- Fairness principles in general -- Principles of fairness in taxation -- The sacrifice doctrines -- The Haig-Simons approach -- Changing priorities and paradigms -- The public-choice critique -- The optimal-tax critique -- The comprehensive tax base -- Income base versus comsumption base -- The progressive rate structure -- The international tax kaleidoscope -- The personal expenditure tax -- Flat-rate indirect taxes on consumption and wage income -- Flate rate personal direct taxation -- Personal-wealth taxation -- The role of personal-wealth taxes under alternative systems of income and consumption taxation -- Alternative forms of personal-wealth taxation -- Recent trends in personal-weatlth taxation -- Concluding reflections -- Note -- Bibliography -- 2. What's fair? The problem of equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The "sometimes" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- "Fair taxation": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors. |
| Record Nr. | UNINA-9910787487303321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove
| Fairness in taxation : exploring the principles / / John G. Head [and four others] ; edited by Allan M. Maslove |
| Pubbl/distr/stampa | Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 |
| Descrizione fisica | 1 online resource (177 p.) |
| Disciplina | 336.2/94/0971 |
| Collana | Research studies of the Fair Tax Commission of Ontario |
| Soggetto topico |
Tax incidence
Tax incidence - Canada Tax incidence - Ontario Progressive taxation Progressive taxation - Canada Progressive taxation - Ontario |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-4426-5585-2
1-4426-2329-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Foreword / Monica Townson -- Introduction / Allan M. Maslove -- 1. Tax-fairness: a conceptual, historical, and practical review / John G. Head -- Fairness principles in general -- Principles of fairness in taxation -- The sacrifice doctrines -- The Haig-Simons approach -- Changing priorities and paradigms -- The public-choice critique -- The optimal-tax critique -- The comprehensive tax base -- Income base versus comsumption base -- The progressive rate structure -- The international tax kaleidoscope -- The personal expenditure tax -- Flat-rate indirect taxes on consumption and wage income -- Flate rate personal direct taxation -- Personal-wealth taxation -- The role of personal-wealth taxes under alternative systems of income and consumption taxation -- Alternative forms of personal-wealth taxation -- Recent trends in personal-weatlth taxation -- Concluding reflections -- Note -- Bibliography -- 2. What's fair? The problem of equity in taxation / Lars Osberg -- 1. Examples of equity -- 2. Taxation and the voerall impact of government -- 3. The "sometimes" existence of trade-offs -- 4. Time and fairness -- 5. Horizontal equity -- 6. User fees -- 7. Vertical equity -- 8. Intergenerational equity -- 9. Process equity -- 10. Conclusion -- Notes -- Bibliography -- 3. Concepts of equity in taxation / Leslie Green -- The primacy of fairness -- Horizontal and vertical equity -- Interstitial equity -- Distributive equity -- Libertarian views -- Utilitarian views -- Egalitarian justice -- Conclusion -- Notes -- Bibliography -- 4. Equitable and fair: widening the circle / A. Marguerite Cassin -- Tax: the technical is political -- Women and tax: everyday world as problematic -- Women, tax, and the regime of rationality -- Conceptual practices of power -- Equity and fairness -- Widening the circle -- Notes -- Bibliograpy -- 5. Beyond the crisis of the tax state? From fair taxation to structural reform / Leo Panitch -- Introduction: states and taxes -- The crisis of progressive taxation -- "Fair taxation": getting beyond appearances -- What is fair in public finance? -- Distributive justice in political philosophy -- From fair taxation to structural reform -- Notes -- Bibliography -- Notes on contributors. |
| Record Nr. | UNINA-9910820858203321 |
| Toronto, [Ontario] ; ; Buffalo, [New York] ; ; London, [England] : , : University of Toronto Press, , 1993 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Indkomster = : Income
| Indkomster = : Income |
| Pubbl/distr/stampa | København, : Danmarks statistik, 1999- |
| Descrizione fisica | 1 online resource |
| Soggetto topico |
Income - Denmark
Tax incidence - Denmark Income tax - Denmark Income Income tax Tax incidence Einkommensverteilung Vermögensverteilung Dänemark TAXATION INCOME TAX INCOME DISTRIBUTION STATISTICS DENMARK |
| Soggetto genere / forma |
Periodicals.
Statistics. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | dan |
| Altri titoli varianti | Income |
| Record Nr. | UNINA-9910144793203321 |
| København, : Danmarks statistik, 1999- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Indkomster og formuer i .
| Indkomster og formuer i . |
| Pubbl/distr/stampa | København, : Danmarks statistik, 1975- |
| Descrizione fisica | 1 online resource |
| Collana | 1973-1980: Statistisk tabelværk |
| Soggetto topico |
Income - Denmark
Tax incidence - Denmark Income tax - Denmark Income Income tax Tax incidence |
| Soggetto genere / forma |
Periodicals.
Statistics. |
| ISSN | 1902-7052 |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | dan |
| Altri titoli varianti |
Indkomster og formuer
Income and wealth |
| Record Nr. | UNINA-9910895621303321 |
| København, : Danmarks statistik, 1975- | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Measuring the Informal Economy in Latin America and the Caribbean / / Guillermo Javier Vuletin
| Measuring the Informal Economy in Latin America and the Caribbean / / Guillermo Javier Vuletin |
| Autore | Vuletin Guillermo Javier |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (31 p.) |
| Disciplina | 330 |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation - Econometric models - Taxation - Latin America
Taxation - Econometric models - Taxation - Caribbean Area Informal sector (Economics) - Latin America - Econometric models Macroeconomics Money and Monetary Policy Taxation Economics: General Agribusiness Informal Economy Underground Econom Labor Economics: General Taxation, Subsidies, and Revenue: General Agriculture: General Monetary Systems Standards Regimes Government and the Monetary System Payment Systems Economics of specific sectors Labour income economics Public finance & taxation Agricultural economics Monetary economics Informal economy Labor Tax incidence Agricultural sector Currencies Informal sector Economics Labor economics Tax administration and procedure Agricultural industries Money |
| ISBN |
1-4623-0131-2
9786612840579 1-4518-6963-0 1-282-84057-6 1-4519-8931-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. Methods for Measuring the Size of the Informal Economy; III. Data; A. Cause Variables; B. Indicator Variables; IV. Empirical Results; A. Preliminary Evidence; B. MIMIC Estimation Results; C. Estimation of the Size of the Informal Economy; D. Relative Contribution of Each Cause Variable to the Size of the Informal Economy; V. Concluding Remarks; References; Appendix; Data Construction and Sources; Figures; 1. MIMIC Estimation Results, Model 1; 2. MIMIC Estimation Results, Model 2; 3. MIMIC Estimation Results, Model 3; 4. Estimated Size of the Informal Economy
5. Caribbean: Contribution of Each Cause Variable to the Size of the Informal Economy Tables; 1. Size of the Informal Economy and VAT Tax Evasion; 2. Correlations Between Cause and Indicator Variables; 3. Estimated Size of Informal Economy: Standardized and Absolute Values; 4. Caribbean: Estimated Absolute Size of the Informal Economy Under Alternative Model Specifications; 5. Relative Contribution of Each Causal Variable to the Size of the Informal Economy |
| Record Nr. | UNINA-9910788239203321 |
Vuletin Guillermo Javier
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Tax incidence
(20)
- Taxation (11)
- Social justice (6)
- Business & Economics (3)
- Currencies (3)