Taxing Women

Taxing Women

Author: Edward J. McCaffery

Publisher: University of Chicago Press

Published: 2007-12-01

Total Pages: 329

ISBN-13: 0226555569

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Taxing Women comprises both an insightful, critical analysis of the gender biases in current tax laws and a wake-up call for all those concerned with gender justice to pay more attention to the pervasive impact of such laws. Providing real-life examples, Edward McCaffery shows how tax laws are actually written to punish married couples who file jointly. No dual-income household can afford not to read this book before filing their taxes. "Taxing Women is a must-have primer for any woman who wants to understand how our current tax system affects her family's economic condition. In plain English, McCaffery explains how the tax code stacks the deck against women and why it's in women's economic interest to lead the next great tax rebellion."—Patricia Schroeder "McCaffery is an expert on the interplay between taxes and social policy. . . . Devastating in his analysis. . . . Intriguing."—Harris Collingwood, Working Women "A wake-up call regarding the inequalities of an archaic system that actually penalizes women for working."—Publishers Weekly


Pink Tax and the Law

Pink Tax and the Law

Author: Alara Efsun Yazıcıoğlu

Publisher: Routledge

Published: 2018-09-10

Total Pages: 103

ISBN-13: 0429944578

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The emergence of the terms ‘pink tax’ and ‘tampon tax’ in everyday language suggests that women, who already suffer from an economic disadvantage due to the gender wage gap, are put in an even more detrimental position by means of ‘discriminatory consumption taxes’. This book is the first conducting a legal analysis to establish to what extent this public perception is accurate. Does the practice of ‘pink tax’ effectively amount to a tax in the legal sense? Does the so-called ‘tampon tax’ genuinely constitute an anomaly within the general consumption tax system? Most importantly, can these two ‘taxes’ be legally qualified as discriminatory? This book provides scientific answers to these questions. It first cuts through the existent information clutter by elucidating the pertinent economic, sociological and psychological components of the practices referred to as ‘pink tax’ and ‘tampon tax’. It then proceeds with a thorough legal analysis of all relevant aspects to determine whether women are indeed subject to discriminatory consumption taxes. It is well-established that women earn less than men. This book investigates if they simultaneously pay more due to ‘discriminatory consumption taxes’.


Women, Business and the Law 2020

Women, Business and the Law 2020

Author: World Bank Group

Publisher: World Bank Publications

Published: 2020-04-24

Total Pages: 223

ISBN-13: 146481533X

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The World Bank Group’s Women, Business and the Law examines laws and regulations affecting women’s prospects as entrepreneurs and employees across 190 economies. Its goal is to inform policy discussions on how to remove legal restrictions on women and promote research on how to improve women’s economic inclusion.


Critical Tax Theory

Critical Tax Theory

Author: Bridget J. Crawford

Publisher: Cambridge University Press

Published: 2009-06-22

Total Pages: 399

ISBN-13: 1139477455

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Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.


Tax Policy, Women and the Law

Tax Policy, Women and the Law

Author: Ann Mumford

Publisher: Cambridge University Press

Published: 2010-11-04

Total Pages: 245

ISBN-13: 1139493477

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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.


Women, Business and the Law 2021

Women, Business and the Law 2021

Author: World Bank

Publisher: World Bank Publications

Published: 2021-04-05

Total Pages: 381

ISBN-13: 1464816530

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Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Workplace, Pay, Marriage, Parenthood, Entrepreneurship, Assets, and Pension. This year’s report updates all indicators as of October 1, 2020 and builds evidence of the links between legal gender equality and women’s economic inclusion. By examining the economic decisions women make throughout their working lives, as well as the pace of reform over the past 50 years, Women, Business and the Law 2021 makes an important contribution to research and policy discussions about the state of women’s economic empowerment. Prepared during a global pandemic that threatens progress toward gender equality, this edition also includes important findings on government responses to COVID-19 and pilot research related to childcare and women’s access to justice.


The Whiteness of Wealth

The Whiteness of Wealth

Author: Dorothy A. Brown

Publisher: Crown

Published: 2022-03-22

Total Pages: 289

ISBN-13: 0525577335

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A groundbreaking exposé of racism in the American taxation system from a law professor and expert on tax policy NAMED ONE OF THE BEST BOOKS OF THE YEAR BY NPR AND FORTUNE • “Important reading for those who want to understand how inequality is built into the bedrock of American society, and what a more equitable future might look like.”—Ibram X. Kendi, #1 New York Times bestselling author of How to Be an Antiracist Dorothy A. Brown became a tax lawyer to get away from race. As a young black girl growing up in the South Bronx, she’d seen how racism limited the lives of her family and neighbors. Her law school classes offered a refreshing contrast: Tax law was about numbers, and the only color that mattered was green. But when Brown sat down to prepare tax returns for her parents, she found something strange: James and Dottie Brown, a plumber and a nurse, seemed to be paying an unusually high percentage of their income in taxes. When Brown became a law professor, she set out to understand why. In The Whiteness of Wealth, Brown draws on decades of cross-disciplinary research to show that tax law isn’t as color-blind as she’d once believed. She takes us into her adopted city of Atlanta, introducing us to families across the economic spectrum whose stories demonstrate how American tax law rewards the preferences and practices of white people while pushing black people further behind. From attending college to getting married to buying a home, black Americans find themselves at a financial disadvantage compared to their white peers. The results are an ever-increasing wealth gap and more black families shut out of the American dream. Solving the problem will require a wholesale rethinking of America’s tax code. But it will also require both black and white Americans to make different choices. This urgent, actionable book points the way forward.


Women, Business and the Law 2016

Women, Business and the Law 2016

Author: World Bank Group

Publisher: World Bank Publications

Published: 2015-09-18

Total Pages: 271

ISBN-13: 1464806780

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In a changing world, how can we be sure that women as well as men entrepreneurs and workers obtain the benefit from these changes? Ensuring that women have the same legal opportunities as men is one part of the picture. By measuring where the law treats men and women differently, Women, Business and the Law shines a light on how women's incentives or capacity to work are affected by the legal environment and provides a basis for improving regulation. The fourth edition in a series, Women, Business and the Law 2016: Getting to Equal examines laws and regulations affecting women's prospects as entrepreneurs and employees in 173 economies, across seven areas: accessing institutions, using property, getting a job, providing incentives to work, building credit, going to court, and protecting women from violence. The report's quantitative indicators are intended to inform research and policy discussions on how to improve women's economic opportunities and outcomes.


Taxation and Gender Equity

Taxation and Gender Equity

Author: Caren Grown

Publisher: IDRC

Published: 2010

Total Pages: 349

ISBN-13: 0415568226

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Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.


Gender Bias in Tax Systems

Gender Bias in Tax Systems

Author: Ms.Janet Gale Stotsky

Publisher: International Monetary Fund

Published: 1996-09-01

Total Pages: 22

ISBN-13: 1451852223

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This paper examines the nature of gender bias in tax systems. Gender bias takes both explicit and implicit forms. Explicit gender bias is found in many personal income tax systems. Several countries, especially those in Western Europe, have undertaken to eliminate explicit gender bias in recent years. It is more difficult to identify implicit gender bias, since this depends in large part on value judgments as to desirable social and economic behavior. Implicit gender bias has also been a target for reform of tax systems in recent years.