Tax policy, women and the law : UK and comparative perspectives / Ann Mumford.
2010
HQ1381 .M86 2010 (Map It)
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Details
Author
Title
Tax policy, women and the law : UK and comparative perspectives / Ann Mumford.
Published
Cambridge ; New York : Cambridge University Press, 2010.
Call Number
HQ1381 .M86 2010
ISBN
9780521878036 (hardback)
0521878039 (hardback)
0521878039 (hardback)
Description
x, 234 pages ; 24 cm.
System Control No.
(OCoLC)601114020
Summary
"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, butmany 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"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references (pages 193-220) and index.
Series
Record Appears in
Table of Contents
Acknowledgements
vii
Table of authorities
ix
Cases
ix
Statutes
ix
1.
Introduction
1
Scope and methodology
1
2.
What is tax policy?
13
What is tax policy for women?
15
3.
Tax policy in action: gender budgeting
23
Tax as an embedded institution
23
The gender-budgeting movement: the ǹew' old
28
Objectives of gender budgeting
30
Relationship between gender budgeting and gender mainstreaming
33
The search for embeddedness: gender budgeting as an auditing process
43
4.
Corporate social responsibility and the possibility of common aims
60
Introduction to tax and corporate social responsibility: corporation tax as a starting point
61
Corporate social responsibility, tax and gender
64
Tax and corporate social responsibility in partnership
71
5.
Tax policy in context
81
Dealing with complex systems
81
Response one
Complexity and systems theory
83
Response two
Tax policy theorised - critical tax theory
91
6.
Tax policy applied: taxation of the family unit
103
Introduction to the Arctic Systems case: the issues
106
The impact of child centrism
107
Independent taxation
126
The issues in Arctic Systems in comparative context
129
Incentives: the tax system as inducement/deterrent to marriage
136
Tax and family law
145
7.
Tax policy in systems revisited: families, tax law and the interaction of institutions
157
What is the ǹew institutionalism'?
158
New institutionalist approaches to organising economies, and tax law
167
8.
Putting into the system: gender, markets and tax policy
171
The market and equality
172
Tax as a forum
175
Clarity, spheres and states
179
9.
Conclusion
183
The market and equality revisited
184
Tax as a forum, employed
186
Clarity in spheres and states, considered
188
Bibliography
193
Index
221