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Tax Policy, Women and the Law : UK and Comparative Perspectives - Ann Mumford

Tax Policy, Women and the Law

UK and Comparative Perspectives

Hardcover

Published: 30th November 2010
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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.

Acknowledgementsp. vii
Table of authoritiesp. ix
Casesp. ix
Statutesp. ix
Introductionp. 1
Scope and methodologyp. 1
What is tax policy?p. 13
What is tax policy for women?p. 15
Tax policy in action: gender budgetingp. 23
Tax as an embedded institutionp. 23
The gender-budgeting movement: the 'new' oldp. 28
Objectives of gender budgetingp. 30
Relationship between gender budgeting and gender mainstreamingp. 33
The search for embeddedness: gender budgeting as an auditing processp. 43
Corporate social responsibility and the possibility of common aimsp. 60
Introduction to tax and corporate social responsibility: corporation tax as a starting pointp. 61
Corporate social responsibility, tax and genderp. 64
Tax and corporate social responsibility in partnershipp. 71
Tax policy in contextp. 81
Dealing with complex systemsp. 81
Response one: complexity and systems theoryp. 83
Response two: tax policy theorised - critical tax theoryp. 91
Tax policy applied: taxation of the family unitp. 103
Introduction to the Arctic Systems case: the issuesp. 106
The impact of child centrismp. 107
Independent taxationp. 126
The issues in Arctic Systems in comparative contextp. 129
Incentives: the tax system as inducement/deterrent to marriagep. 136
Tax and family lawp. 145
Tax policy in systems revisited: families, tax law and the interaction of institutionsp. 157
What is the 'new institutionalism'?p. 158
New institutionalist approaches to organising economies, and tax lawp. 167
Putting into the system: gender, markets and tax policyp. 171
The market and equalityp. 172
Tax as a forump. 175
Clarity, spheres and statesp. 179
Conclusionp. 183
The market and equality revisitedp. 184
Tax as a forum, employedp. 186
Clarity in spheres and states, consideredp. 188
Bibliographyp. 193
Indexp. 221
Table of Contents provided by Ingram. All Rights Reserved.

ISBN: 9780521878036
ISBN-10: 0521878039
Series: Cambridge Tax Law Series
Audience: Professional
Format: Hardcover
Language: English
Number Of Pages: 244
Published: 30th November 2010
Publisher: Cambridge University Press
Country of Publication: GB
Dimensions (cm): 22.8 x 15.2  x 1.5
Weight (kg): 0.5