Challenging Gender Inequality in Tax Policy Making: by Kim Brooks, Ã…sa Gunnarsson, Lisa Philipps, Maria Wersig

By Kim Brooks, Ã…sa Gunnarsson, Lisa Philipps, Maria Wersig

This quantity takes a severe examine the gender inequality of tax coverage world wide. The book's members - dependent in 8 varied nations - learn the profound results that gender norms and practices have had in shaping tax legislations and coverage, and the way taxation in flip affects the chances for equality alongside the traces of gender, race, classification, sexuality, and different. The chapters discover: how the gendered financial nation can be theorized * how structural offerings approximately premiums and bases in tax coverage are designed to give a contribution to gender inequality * how tax coverage impacts relations configurations and perceptions of what constitutes a family members * how economic structures impression rate reductions and wealth accumulation by way of men and women * the function of other coverage making techniques and associations in occluding and occasionally demanding those styles. most importantly, the e-book explores those questions in a global body, traversing international locations and continents. The book's end is that monetary coverage has deep-rooted, long-standing gender implications that impact nearly each point of individual's social, political, and financial lives. (Series: Onati overseas sequence in legislations and Society)

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It took another 20 years of criticism and protest before joint filing was finally replaced with individual taxation. When Sweden did move to individual taxation, it did not immediately drop all marital provisions. At the time, the government bowed to political pressures to offer single-income couples a ‘housewife deduction’ to compensate for the loss of the large tax benefits of US-style joint filing (Sundberg 1975; Gustafsson and Bruyn-Hundt 1991: 32–33). Until the wealth tax was abolished, preferential brackets for married couples gave them lower effective tax rates than those for single persons.

Failure to talk explicitly about the profound material and political differences between single-income and dual-income couples, for example, made the overtaxation of women in joint taxation models completely invisible, placing the burden on future women to find ways to deconstruct these false symmetries and abstractions (Lahey 2001a). Women especially ‘need a ballast against tendencies that confuse theory with unconstrained play’ (Hekman 2007: 6). For women, that means finding ways to present detailed and dynamic information on the material realities of women’s lives, to demand that society and governments recognize ‘economic woman’ at the same time they use critical economic analysis when thinking through what all subjects need (Nelson 2003; Ketscher 2001: 236).

Briggs, N (1985) ‘Individual Income Taxation and Social Benefits in Sweden, the United Kingdom, and the USA—A Study of their Inter-Relationships and their Effects on Lower-Income Couples and Single Heads of Household’ 39 (June) Bulletin of the International Bureau of Fiscal Documentation 243. Bright, MH (1948) ‘Community Property’ 24 North Dakota Bar Briefs 66. Byrd, RC and Wolff, W (2003) Historical Statistics of the United States: Colonial Times to 1970 Parts 1–2 (House Document Series, no 93–78) (Washington, Census Bureau).

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