Challenging Gender Inequality in Tax Policy Making Comparative Perspectives

Introduction
Lisa Philipps, Kim Brooks, Åsa Gunnarsson and Maria Wersig
Part I: Gendering the Fiscal State
1. The 'Capture' of Women in Law and Fiscal Policy: The Tax/Benefit Unit, Gender Equality, and Feminist Ontologies
Kathleen A Lahey
2. Tax, Markets, Gender and the New Institutionalism
Ann Mumford
3. Gender Equity in Australia's Tax System: A Capabilities Approach
Miranda Stewart
4. Challenging the Benchmarks in Tax Law Theories and Policies from a Gender Perspective-The Swedish Case
Åsa Gunnarsson
Part II: Bases and Rates: Structural Choices in Tax Policy Design
5. Taxing Surrogacy
Bridget J Crawford
6. A Gender Perspective Approach Regarding the Impact of Income Tax on Wage-earning Women in Spain
Paloma de Villota
7. Gender and Taxation in Kenya: The Case of Personal Income and Value-added Taxes
Bernadette M Wanjala and Maureen Were
Part III: The Family in Tax Policy
8. Dismembering Families
Anthony C Infanti
9. The Tax/Benefit Implications of Recognizing Same-sex Partnerships
Casey Warman and Frances Woolley
10. Income Redistribution Through Child Benefits and Child-related Tax Deductions: A Gender-neutral Approach?
Kirsten Scheiwe
11. Overcoming the Gender Inequalities of Joint Taxation and Income Splitting: The Case of Germany
Maria Wersig
Part IV: Savings, Wealth and Capital Gains
12. Income Splitting and Gender Equality: The Case for Incentivizing Intra-household Wealth Transfers
Lisa Philipps
13. Indirect Discrimination in Tax Law: The Case of Tax Deductions for Contributions to Employer-provided
Pension Plans in Germany
Ulrike Spangenberg
14. Gender and Capital Gains Taxation
Marjorie E Kornhauser