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Tax Policy, Women and the Law

Tax Policy, Women and the Law : UK and Comparative Perspectives. 租税政策、女性、法-英国と比較研究

・ISBN 978-0-521-87803-6 hard GB£ 53.00

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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-0-511-78115-5

著者・編者Mumford, Ann,
シリーズCambridge Tax Law Series
出版社(Cambridge U. Pr., UK)
出版年月2010
ページ数250 pp.
言語ENG
ニュース番号<575-849 582-633>

解説

Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, but many governments began to increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this instrumentalist deployment of tax with persisting economic inequality for women is the starting point for this book. Employing a range of theoretical approaches, and grounding its investigations in sociological theory and cultural philosophy, it provides the foundation for a comparative, contextual consideration of the issues that arise at the intersection of women, tax policy and the law.