THE GENDERED DESIGN and implications of many areas of law,
economics and political science have been subject to robust, thoughtful,
detailed analysis and critique. While a gender analysis of tax
policy exists, its contours have not been explored with the same degree of
scrutiny and a gender analysis of much public policy in the tax area is missing
altogether. This book begins to fill a critical gap by focusing on the profound
effects that gender norms and practices have had in shaping tax law
and policy in different countries, and how taxation in turn impacts upon
the possibilities for equality along gender, race, class, sexuality and other
lines. The chapters explore questions about how the gendered fiscal state
might be theorized, how structural choices in tax policy design contribute
to gender inequality, how tax policy affects family configurations and perceptions
of what constitutes family, and how fiscal systems impact savings
and wealth accumulation by women and men. Most significantly, perhaps,
the book explores these questions in an international frame, traversing
countries and continents. The conclusion: fiscal policy has deep-rooted,
long-standing gender implications that affect virtually every aspect of our
social, political and economic lives whether we live in Canada, Australia
or Kenya.