By Ann Mumford
Tax coverage usually ambitions the alternatives that ladies face in lots of elements in their lives. judgements relating to operating clear of domestic, having young children, marrying, registering a partnership or cohabiting with a companion all entail tax results. the tip of the 20 th century observed development in women's felony and social equality, yet many governments started to elevate their reliance at the tax procedure as a method of influencing the alternatives that ladies make. The juxtaposition of this instrumentalist deployment of tax with persisting monetary inequality for ladies is the start line for this booklet. applying a number of theoretical ways, and grounding its investigations in sociological concept and cultural philosophy, it offers the root for a comparative, contextual attention of the problems that come up on the intersection of girls, tax coverage and the legislations.
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Additional resources for Tax Policy, Women and the Law: UK and Comparative Perspectives (Cambridge Tax Law Series)
95 The pace has increased particularly in the last fifteen years, as ‘[a]fter the Beijing Conference on the status of women in 1995, the impetus to use transnational pressure to implement 90 A. , ‘Global Schoolyard Bully: The Organisation for Economic Co-Operation and Development’s Coercive Efforts to Control Tax Competition’, Fordham International Law Journal, 25 (2001), 215, at 251–8. 91 See M. Webb, ‘Defining the Boundaries of Legitimate State Practice: Norms, Transnational Actors and the OECD’s Project on Harmful Tax Competition 1’, Review of International Political Economy, 11 (2004), 787–827.
180. 15 See: S. nl, at 15–16); K. Rake, ‘Gender Budgets. The Experience of the UK’s Women’s Budget Group’, in paper prepared for the conference Gender Balance – Equal Finance 2002. ’, presented to ESRC seminar Work, Life and Time in the New Economy, LSE, October 2002. 17 This point is made in N. Kardam and Selma Acuner, ‘National Women’s Machineries: Structures and Spaces’, in S. : Institutional Mechanisms for the Advancement of Women (Manchester University Press, 2003), pp. 108–11. htm). htm).
59 Relationship between gender budgeting and gender mainstreaming Gender mainstreaming is a precursor to gender budgeting, and may be described as one of the barriers established to check the power of the market. Its aim was to encourage the consideration of gender equality as an instinctive, or ‘mainstreamed’ check, yet the achievement of these objectives does carry the possibility of disturbing the market, or the ‘rational economic man’ upon which the market is structured. 60 There is an element of reorganisation, and restructuring, already incorporated into the objectives of gender budgeting, as envisaged within the EU.