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Gender Equitable Taxation
LUMSA, Palermo, Italy.
Örebro universitet, Institutionen för juridik, psykologi och socialt arbete.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 (Engelska)Ingår i: Gender-Competent Legal Education / [ed] Dragica Vujadinović; Mareike Fröhlich; Thomas Giegerich, Springer, 2023, s. 375-404Kapitel i bok, del av antologi (Refereegranskat)
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.

Ort, förlag, år, upplaga, sidor
Springer, 2023. s. 375-404
Serie
Springer Textbooks in Law
Nyckelord [en]
Gender taxation, Egalitarian taxation, Fair taxation system, Gender responsive budgeting, Fair budgeting system
Nationell ämneskategori
Juridik (exklusive juridik och samhälle)
Identifikatorer
URN: urn:nbn:se:oru:diva-103914DOI: 10.1007/978-3-031-14360-1_11ISBN: 9783031143595 (tryckt)ISBN: 9783031143601 (digital)OAI: oai:DiVA.org:oru-103914DiVA, id: diva2:1732798
Tillgänglig från: 2023-01-31 Skapad: 2023-01-31 Senast uppdaterad: 2023-02-01Bibliografiskt granskad

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Kristoffersson, Eleonor

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Institutionen för juridik, psykologi och socialt arbete
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Totalt: 137 träffar
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