Challenging Gender Inequality in Tax Policy Making

Kim Brooks is the Dean at the Schulich School of Law at Dalhousie University in Halifax, Canada. Åsa Gunnarsson is a Professor at the Department of Law of Umeå University, Sweden.Lisa Philipps is a Professor at Osgoode Hall Law School of York University, Toronto, Canada.Maria Wersig is a doctoral candidate at the Otto Suhr Institute of Political Science, Freie Universität Berlin, Germany.

• Introduction Lisa Philipps, Kim Brooks, Åsa Gunnarsson and Maria WersigPart I: Gendering the Fiscal State1. The 'Capture' of Women in Law and Fiscal Policy: The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies Kathleen A Lahey2. Tax, Markets, Gender and the New Institutionalism Ann Mumford3. Gender Equity in Australia's Tax System: A Capabilities Approach Miranda Stewart4. Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective—The Swedish Case Åsa GunnarssonPart II: Bases and Rates: Structural Choices in Tax Policy Design5. Taxing Surrogacy Bridget J Crawford6. A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain Paloma de Villota7. Gender and Taxation in Kenya: The Case of Personal Income and Value-added Taxes Bernadette M Wanjala and Maureen WerePart III: The Family in Tax Policy8. Dismembering Families Anthony C Infanti9. The Tax/Benefit Implications of Recognizing Same-sex Partnerships Casey Warman and Frances Woolley10. Income Redistribution Through Child Benefits and Child-related Tax Deductions: A Gender-neutral Approach? Kirsten Scheiwe11. Overcoming the Gender Inequalities of Joint Taxation and Income Splitting: The Case of Germany Maria WersigPart IV: Savings, Wealth and Capital Gains12. Income Splitting and Gender Equality: The Case for Incentivizing Intra-household Wealth Transfers Lisa Philipps13. Indirect Discrimination in Tax Law: The Case of Tax Deductions for Contributions to Employer-providedPension Plans in Germany Ulrike Spangenberg14. Gender and Capital Gains Taxation Marjorie E Kornhauser

This collection of essays is part of an important project: bringing together critical gender analysis to the study of tax policy. It is also tantalizing in the opportunities it suggests for collaboration between those writing from within the crit tradition and empirical tax scholars to identify the effects of tax policy reforms on women's opportunities, welfare, autonomy, and capabilities.