Tax Policy, Women and the Law: UK and Comparative Perspectives (Cambridge Tax Law Series)
Cambridge University Press, 11/4/2010
EAN 9780521878036, ISBN10: 0521878039
Hardcover, 244 pages, 23.5 x 15.7 x 1.5 cm
Language: English
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.
1. Introduction
2. What is tax policy?
3. Tax policy in action
gender budgeting
4. Tax policy for business, and tax policy for women
corporate social responsibility, and the possibility of common aims
5. Tax policy theorised
from systems theory to critical tax theory
6. Tax policy applied
taxation of the family unit
7. Tax policy in systems revisited
families, tax law, and the interaction of institutions
8. Putting into the system
gender, markets and tax policy
9. Conclusion.