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Challenging Gender Inequality in Tax Policy Making

Challenging Gender Inequality in Tax Policy Making : Comparative Perspectives. 租税政策決定におけるジェンダー不平等に挑戦する -比較的視点-

・ISBN 978-1-84946-123-8 hard GB£ 110.00

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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-1-4742-0073-8

著者・編者Brooks, Kim / Gunnarsson, Å. / Philipps, L. et al. (eds.),
シリーズOñati International Series in Law and Society
出版社(Hart, UK)
出版年月2011
ページ数318 pp.
言語ENG
ニュース番号<581-927>

解説

This 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 family; how fiscal systems impact on savings and wealth accumulation by women and men; and the role of different policy-making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, perhaps, the book explores these questions in an international frame, traversing countries and continents. The conclusion: fiscal policy has deep rooted, long standing gender implications that affect virtually every aspect of our social, political, and economic lives whether we live in Canada, Australia or Kenya.