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Gender Equitable Taxation
LUMSA, Palermo, Italy.
Örebro University, School of Law, Psychology and Social Work.ORCID iD: 0000-0002-1473-5273
University of Cadiz, Faculty of Law, Jerez de la Frontera, Spain.
University of Belgrade, Faculty of Law, Belgrade, Serbia.
2023 (English)In: Gender-Competent Legal Education / [ed] Dragica Vujadinović; Mareike Fröhlich; Thomas Giegerich, Springer, 2023, p. 375-404Chapter in book (Refereed)
Abstract [en]

From Adam Smith’s 1776 classic “The Wealth of Nations” until modern times, the principle of fairness has remained one of the crucial principles on which tax systems are to be based. However, even modern tax and budgetary systems are far from being gender equitable. This chapter provides an analysis of the ways in which taxation, as well as the subsequent spending of resources collected therewith, influence gender equality within a household, at the workplace and within the broader economy. This analysis should enable the reader to utilise the gender equality principle as a framework for re-evaluating the applicable national and international sources of tax law, as well as public expenditure management on various levels of the government. This chapter will show why gender equality should become a priority for governments when creating their fiscal policy and executing their budgets.

Place, publisher, year, edition, pages
Springer, 2023. p. 375-404
Series
Springer Textbooks in Law
Keywords [en]
Gender taxation, Egalitarian taxation, Fair taxation system, Gender responsive budgeting, Fair budgeting system
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:oru:diva-103914DOI: 10.1007/978-3-031-14360-1_11ISBN: 9783031143595 (print)ISBN: 9783031143601 (electronic)OAI: oai:DiVA.org:oru-103914DiVA, id: diva2:1732798
Available from: 2023-01-31 Created: 2023-01-31 Last updated: 2023-02-01Bibliographically approved

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Kristoffersson, Eleonor

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CiteExportLink to record
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Citation style
  • apa
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  • en-US
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  • nn-NO
  • nn-NB
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  • Other locale
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Output format
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