Kim Brooks
This volume takes a critical look at the gender inequality of tax policy around the world. The book’s 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 the possibilities for equality along the lines of gender, race, class, sexuality, and other. The chapters explore: how the gendered fiscal state might be theorized * how structural choices about rates and bases in tax policy are designed to contribute to gender inequality * how tax policy affects family configurations and perceptions of what constitutes a family * how fiscal systems impact savings and wealth accumulation by women and men * the role of different policy making processes and institutions in occluding and sometimes challenging these patterns. Most significantly, the book explores these questions in an international frame, traversing countries and continents. The book’s conclusion is that fiscal policy has deep-rooted, long-standing gender implications that affect virtually every aspect of individual’s social, political, and economic lives. (Series: Onati International Series in Law and Society)
