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Tags ambient black black metal death metal metal France. Many of the remaining chapters address subject matters that have not frequently, or have never, been considered from a feminist perspective. The contributors to Part II on Bases and Rates all provide examples of how gender equality is impacted by decisions about the basic structural design of tax systems.
The current IRS practice of loose enforcement in this area appears in an immediate sense to be better for women undertaking an inherently gendered form of economic activity. Paloma de Villota chapter six widens the analysis of structural tax design by demonstrating the complex interaction of base, rates and tax unit in shaping the gender distribution of personal income taxes in Spain following successive rounds of tax reform.
She identifies several potential sources of gender bias because of the different earning profiles of men and women, the differential tax rates applied to wages and capital gains, and the continued option for married persons to file individually or jointly. Similar themes are pursued by Bernadette Wanjala and Maureen Were chapter seven in the context of Kenya. Both of these chapters point out the difficulty of thoroughly understanding or explaining the gender impact of tax policies in the absence of fully gender disaggregated tax and economic data.
This barrier is particularly acute in countries that use a joint tax return. Nonetheless, both Villota and Wanjala and Were located sufficient data to conduct a partial analysis that provides at least a window onto the gendered impact of tax policies. Wanjala and Were add a further dimension to the picture by studying the incidence of Value Added Tax in Kenya, demonstrating the sometimes surprising effects of decisions to exempt a particular good or service from the tax. Their contribution bears on the question of tax mix and is important not least because Introduction 5 many countries outside North America rely so heavily on VATs or other consumption taxes to raise a large share of revenues.
This opens a very large question that should be on the agenda for future research in this field, that is, how gender analysis of tax policy in individual countries connects to issues of global inequality among more and less wealthy countries. The need for careful attention to demographic diversity is brought into the foreground by Part III on Tax and the Family.
These chapters not only interrogate the consequences of fiscal policy for different kinds of families, but question the degree to which fiscal policy constructs the normative family. Anthony Infanti chapter eight focuses on the design and effect of the medical expenses deduction in the United States comparing so-called traditional and non-traditional families, but more fundamentally his chapter probes the constitutive nature of taxing legislation using the medical expenses deduction as a foil.
For example, he demonstrates that the design of the medical expense deduction elides questions about the identity of the recipient of the medical treatment and presupposes particular family configurations, most notably reflecting the view that only heterosexual families procreate. State recognition of same-sex relationships has been a hot button issue in many parts of the world in the last decade: naturally, given that all income tax legislation takes spousal relationships into account in at least some of its provisions, one consequence of legal recognition for same-sex couples is a change in the tax treatment of the individuals in the relationship.
Warman and Woolley rely on Canadian data to build a demographic profile of selfidentified gays and lesbians in Canada. Kirsten Scheiwe chapter ten details the impact of child benefits and deductions for expenses related to child rearing. The gendered division of work in the home, particularly around the raising of children, is one of the most palpable illustrations of gender inequality, so it is perhaps shocking that this has not been taken into account in any adequate way by fiscal policy makers around the globe.
The chapter includes a historical review of the basis for joint taxation of spouses and she critiques its gendered repercussions.
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Part IV opens with a contribution from Lisa Philipps chapter twelve. Philipps complicates the narrative that income splitting is always bad for women by focusing on the possibilities for women if income splitting were coupled with a legal requirement that the split income or the underlying assets actually be transferred to the lower-income spouse. If intra-family transfers present one means of supporting saving and wealth accumulation by women, another mechanism is to offer government support for employer-provided pensions.
Ulrike Spangenberg chapter thirteen takes on the difficult question of whether tax regulations actually violate constitutional prohibitions against discrimination. She argues that the fact that many vulnerable groups are under-compensated or not covered by government-subsidized employer-provided pensions requires at least some additional compensation for these excluded or under-subsidized groups, otherwise the tax system results in indefensible indirect discrimination. Finally, the collection includes a groundbreaking chapter by Marjorie Kornhauser chapter fourteen on the gendered implications of capital gains taxation.
Of all forms of income, capital gains receive some of the most favourable tax treatment worldwide. A standard narrative and an important one would explore the degree to which that preference benefits primarily men.
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But Kornhauser goes much beyond that narrative, looking also at the explanatory rationale for the dominance of men as investors in Introduction 7 capital assets. Kornhauser delves into the behavioural investment tendencies of men and women and queries whether those investment practices exacerbate the gender inequality inherent in the capital gains preference. She provides a more nuanced story about the policy moves governments should make in designing the rules governing capital gains taxation.
An active engagement with policy immediately raises the question of which institutions and processes can best be mobilized to challenge and change the status quo, and which may represent barriers which themselves need to be reformed. Read as a group, the chapters in this volume show why legal instruments are essential, yet also limited in their ability to bring about meaningful change on the ground, and this is true even when law makers collaborate through international institutions to create norms such as tax treaties or conventions to eliminate discrimination against women.
It also raises persistent questions about how feminist researchers and civil society advocates can best engage with these institutions and processes to achieve thoughtful policy changes and to evaluate both successes and failures. The collection contributes to the emerging literature that takes seriously the impact of policy making on women. It does not, by any stretch, canvass all of the issues or provide definitive solutions. Instead, we hope it serves as a call for other researchers and policy makers to grapple with the questions it raises, pursuing new lines of inquiry and interrogating fiscal policy for all its consequences, particularly the consequences for those most exposed to market discrimination.
Available online at: www. Available online at: papers. Over the last ten years, women in Canada have learned this hard fact. This constitutional development was accompanied by tremendous social interest and a huge number of studies, policies and laws enacted to support the promise of equality. During this time, Canada adopted the UN Platform for Action at the Beijing world conference and began actively implementing gender mainstreaming and gender-based analysis. This commitment was short lived.
At the same time, tax cuts for high-income business owners and corporations were implemented and, most recently since , a minority conservative government has expanded the use of joint tax and benefit measures while doing nothing to redress disproportionately high tax rates for those with low incomes. The impact of these changes has been dramatic and highly visible.
Newer indices that place less emphasis on general development levels in order to isolate changes in the status of women reveal that this trend has accelerated rapidly since then. At base, however, the problem is that despite earlier gains in gender equality, the fundamental economic disadvantages of women were never meaningfully addressed nor changed. These are, of course, aggregate figures.
To provide one example, in , only To give another example, high educational or professional attainment does not insulate women in Canada from excess workloads. A recent study of the Ontario legal profession found that women lawyers perform an average of 35 hours of unpaid work each week care of children, elders, other family members and home while men lawyers doing the same paid work reported only 13 hours of unpaid work each week.
Women lawyers also worked slightly reduced hours of paid work per week until their children reached the age of 16—not just while they were younger Kay et al Rather, they require policy analysts to identify how the basic nature and function of the state, of taxation and of fiscal policy remain grounded in preoccupation with male control over women. Tax systems clearly predated the emergence of recorded laws and the administrative state, and even early forms of state organization could not have emerged unless viable tax systems had already been put into place Levi 1—2.
The constitutive nature of taxation is reflected in early law codes of emerging states. When these codes were first developed, they were not about tax rules; the texts of the codes themselves make it clear that taxation pre-existed the codes as prior manifestations of sovereignty, and was not constituted by law codes Steele Legal texts of these early states were concerned not with governance, but with constituting the family unit and placing it under the direct control of husbands.
Roman law played a key role in this process as it incorporated its own earlier law codes into the formal law of persons. In turn, this legal fiction denied to all but citizen males the capacity to engage in acts recognized and enforceable in law. Because early legal systems did not recognize women as legal persons or as subjects, they consequently did not recognize women as owners of property or as producers of wealth for purposes of tax laws. Women were thus several steps removed from direct contact with the state and its agents.
Only husbands had direct and immediate contact with the state Levi 79— The Use of Taxation to Regulate Gender, Sexuality, Race and Class Although privileged Roman women gradually gained some access to property Miles and Driver ; Watson women were initially considered to be exempt from taxation precisely because they had no economic or political power. However, as rulers discovered how taxation could be use for purposes of social control, tax measures were gradually devised to regulate gender, sexual, race and class hierarchies.
His Julian Laws 18 BCE required all men under the age of 60 and all women under 50 to be married, voided bequests prohibiting remarriage and prohibited childless women from inheriting Coffield 25—26; Lefkowitz and Fant Growing poverty and child abandonment resulted in the introduction of the alimenta family child allowances and in the late Empire, women were counted as half a caput for the poll tax Coffield 43— Although England and Europe appeared to develop two distinct legal traditions—English common law and European civil law—both traditions incorporated Roman laws incapacitating women.
Not surprisingly, both also adopted the married couple as the basic unit of taxation. In England, the Roman law of persons survived centuries of disuse as small-scale political units developed localized feudal revenue systems to meet their needs for political cohesion and revenues.
penzionradmilla.sk/includes/2819-espiar-movil.php As national-level governance was re-established after the Norman Conquest, Roman images of men as holding all familial powers and of women as lacking virtually all civil and political capacities were grafted onto military tenures to maintain clear man-to-man bonds of fealty by lord to king. In Europe, political fragmentation of the former Roman Empire created scope for the emergence of customary property laws in Europe, including Germanic community property systems.
Women also had more legal capacities in medieval cities in Europe, where they took on increasing roles in market production during the same period that the doctrine of coverture continued to be applied rigidly in England Howell In fact, just the opposite seems to have occurred. Despite the emergence of liberal rights discourse, the doctrine of coverture remained unchanged.
Despite the erosion of these doctrines, however, the married couple continued to be used as the basic tax unit in most jurisdictions, and thus truly individualized tax systems continued to be rare for some time. Marital Aggregation Overtaxes Married Women On a technical level, the use of the married couple as the basic unit of tax policy aggregates couple incomes in the hands of husbands.
This can be seen in the income tax statutes enacted in both England and Sweden, despite their differing legal regimes. So long as incomes are all taxed at the same rate, which was the case for many years in Sweden, marital aggregation by itself does not tax married and single women differently. However, the immediate use of graduated income tax rates in England in the s and the eventual increase in Swedish tax rates after the Second World War Barner ; Lindencrona imposed tax penalties from over-taxation on married women, when the income tax attributable to their earnings was compared with that of either their husbands or single women.