Tag Archives: tax policy

New in Print: Challenging Gender Inequity in Tax Policy Making

In my email box yesterday, an announcement that this book is out:

Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives

Edited by Kim Brooks, Åsa Gunnarsson, Lisa Philipps and Maria WersigClick here to order from Hart UK/World (with link to Hart USA) (hint: you might be able to forward this post to your law library and ask them to order it…).  The contents are part of a workshop held at Oñati and part of the Oñati International Series in Law and Society (Bridget Crawford blogged about it at Feminist Law Professors here and here).  This book is on my list – and I am NOT a tax person, although lately am making tentative forays into tax policy as it relates to welfare policy. I think the tentativeness is the problem.  All or nothing, it seems.

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.

What’s in the book?

Introduction ………………………………………………………………………………….1
Lisa Philipps, Kim Brooks, Åsa Gunnarsson and Maria Wersig

Lisa Philipps is a Professor at Osgoode Hall Law School of York University in Toronto, Canada. She is co-editor of Tax Expenditures: State of the Art, ed Lisa Philipps, Neil Brooks and Jinyan Li (Toronto, Canadian Tax Foundation, 2011), and co-author of David G Duff, Kim Brooks, Benjamin Alarie and Lisa Philipps, Canadian Income Tax Law, 3rd edn (Markham, Ontario, LexisNexis, 2009). Kim Brooks was appointed Dean of the Schulich School of Law in July 2010. She formerly held the H Heward Stikeman Chair in the Law of Taxation at McGill’s Faculty of Law. Professor Brooks’ primary research interests lie in the areas of corporate and international tax, and tax policy. Åsa Gunnarsson is Professor of Jurisprudence and Tax Law at the Department of Law, Umeå University. Her research covers a wide range of issues on law and the gendered fiscal state. She currently leads a research programme funded by the Bank of Sweden Tercentenary Foundation, titled Feminist Studies on Taxation and Budgeting (FemTax). Maria Wersig studied law and gender equality at the Freie Universität Berlin. She has worked as a policy adviser within the Parliament of the Federal Republic of Germany and is currently a doctoral candidate at the Otto-Suhr-Institute of Political Science (Berlin). Her research interests include family law and policy, taxation, legal gender studies and comparative constitutional studies.

Part I: Gendering the Fiscal State

1. The ‘Capture’ of Women in Law and Fiscal Policy: The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies ….. 11
Kathleen A Lahey ( Professor of Law and Queen’s National Scholar, Faculty of Law, Queen’s University, and co-director, Feminist Legal Studies Queen’s. Her research includes corporate, personal, international, and comparative taxation and policy, property law, gender budgeting, women, sexualities,and race in fiscal policy and human rights. Recent publications include Women and Fiscal Equality (special edition, Canadian Journal of Women and the Law, 2010), ‘Women, Substantive Equality, and Fiscal Policy’ (CJWL, 2010), and ‘International Transactions, Taxation, and Women: The Critical Role of Gender Analysis’ (UBCLRev, 2010). She frequently advises parliamentary committees, policy units, and the media on tax/budget issues. Email: kal2@queensu.ca.)

2. Tax, Markets, Gender and the New Institutionalism …………………… 37
Ann Mumford (Dr. Ann Mumford is a Senior Lecturer in the School of Law at Queen Mary, University of London. Ann’s research interests are in the fields of fiscal sociology, budgetary processes, and the intersections of law, gender and equality. She has written two monographs, Taxing Culture (Ashgate, 2002); and Tax Policy, Women and the Law (Cambridge University Press, 2010)).

3. Gender Equity in Australia’s Tax System: A Capabilities Approach …………………………………………………………………………….. 53
Miranda Stewart (Associate Professor at Melbourne Law School, University of Melbourne. She recently edited Housing and Tax Policy (Australian Tax Research Foundation, 2010) and is a co-author of Death and Taxes (Thomson, 2009) and Income Taxation: Commentary and Materials (Thomson, 2009). She is currently researching taxation of the not-for-profit-sector and issues in tax and development).

4. Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective—The Swedish Case ………………………….. 75
Åsa Gunnarsson

Part II: Bases and Rates: Structural Choices in Tax Policy Design

5. Taxing Surrogacy ………………………………………………………………….. 95
Bridget J Crawford ( Professor of Law at Pace University School of Law in White Plains, New York. She teaches courses in Taxation; Wills, Trusts and Estates; and Feminist Legal Theory. She is the editor, with Anthony Infanti, of Critical Tax Theory: An Introduction (Cambridge, 2009). She can be reached at bcrawford@law.pace.edu. You can follow her on Twitter at @ProfBCrawford.)

6. A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain …………………….. 109
Paloma de Villota ( Professor Doctor of Applied Economy at Universidad Complutense de Madrid. Her research interests include labour market, fiscal and social policies and gender budgeting. She writes reports for the European Commission and Spanish institutions. She has collaborated with UNIFEM, ILPES, CEPAL and the Council of Europe. She has worked with many European Universities in different projects and with American institutions such as FLACSO, UNAM (México). She is a member of the International Association of Feminist Economics and member of the board of the Instituto de Investigaciones Feministas (Spain).)

7. Gender and Taxation in Kenya: The Case of Personal Income and Value-added Taxes …………………………………………………………. 135
Bernadette M Wanjala and Maureen Were (Bernadette Wanjala is a PhD Fellow in Economics at the Development Research Institute, Tilburg University, the Netherlands. She has wide research experience and publications in macroeconomics, macro modelling, development economics and gender aware macroeconomics. She has previously worked as an Assistant Policy Analyst in Macroeconomics Division, The Kenya Institute for Public Policy Research and Analysis (KIPPRA).  Maureen Were is a researcher at the Research and Policy Analysis Department of the Central Bank of Kenya. She holds a PhD in economics, with wide experience in economic research and the field of macroeconomic modelling. She has written a number of papers on pertinent macro and socio-economic issues relating to Kenya).

Part III: The Family in Tax Policy

8. Dismembering Families ………………………………………………………… 159
Anthony C Infanti (Professor of Law at the University of Pittsburgh School of Law. His research focuses particularly upon the intersection of  tax law with sexual orientation and gender identity. He is co-editor of
Critical Tax Theory: An Introduction (Cambridge University Press, 2009). Professor Infanti is an elected member of the American Law Institute and the American Bar Foundation).

9. The Tax/Benefit Implications of Recognizing Same-sex Partnerships ………………………………………………………….. 177
Casey Warman and Frances Woolley (Casey Warman received his PhD in Economics from Carleton University in 2006. He teaches in the Economics Department at Queen’s University. His research interests primarily involve empirical issues in the areas of immigration, gender differentials, labour market, and health economics. His research has been published in the Canadian Journal of Economics, Labour Economics and the American Economic Journal: Economic Policy. Frances Woolley is a Professor in the Department of Economics at Carleton University. Her area of expertise is the economics of the family and public policy, particularly with respect to the tax treatment of families. She blogs regularly at Worthwhile Canadian Initiative, http://worthwhile.typepad.com and for the Globe and Mail newspaper.)

10. Income Redistribution Through Child Benefits and Child-related Tax Deductions: A Gender-neutral Approach? ………195
Kirsten Scheiwe (Professor of Law at Hildesheim University, Germany since 2000. She works mainly in the areas of family law, social law and legal comparison and investigates law in social context from the perspectives of interdisciplinary and comparative legal analysis and gender studies. She received her PhD from the European University Institute, Florence and her habilitation from Frankfurt University).

11. Overcoming the Gender Inequalities of Joint Taxation and Income Splitting: The Case of Germany …………………………….213
Maria Wersig

Part IV: Savings, Wealth and Capital Gains

12. Income Splitting and Gender Equality: The Casefor Incentivizing Intra-household Wealth Transfers ……………………235
Lisa Philipps

13. Indirect Discrimination in Tax Law: The Case of Tax Deductions for Contributions to Employer-provided Pension Plans in Germany ……………………………………………………..255
Ulrike Spangenberg (a Berlin-based independent consultant who has worked with clients in government, trade unions and a variety of other organisations. A lawyer by training, she has specialized in Gender and
Fiscal policy. She is the author and co-author of several key studies on the intersection of taxation and gender in Germany. Contact: spangenberg@ gleichstellungsinstitut.de.)

14. Gender and Capital Gains Taxation ………………………………………..275
Marjorie E Kornhauser (Professor of Law at Arizona State University College of Law where she teaches tax and tax policy. Her research focuses on the intersection of tax and society, including political, historical and
gendered aspects of taxation. Among her recent publications is a chapter in another Hart publication: ‘Remembering the “Forgotten Man” (and Woman): Hidden Taxes and the 1936 Election’ in J Tiley (ed), Studies in
the History of Tax Law: Volume 4 (Hart Publishing, 2010)).