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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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Taxation as a Human Rights Issue

Taxation as a Human Rights Issue

Gender and Substantive Equality

Chapter:
(p.81) Chapter 3 Taxation as a Human Rights Issue
Source:
Tax, Inequality, and Human Rights
Author(s):

Sandra Fredman

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0004

This chapter suggests a four-dimensional conception of substantive equality to evaluate the gendered impacts of taxation policies from a human rights perspective. The four-dimensional framework of substantive equality in relation to gender regards the right to equality as aiming to, first, redress disadvantage (the redistributive dimension); second, address stigma, stereotyping, prejudice, and hatred (the recognition dimension); third, facilitate participation and voice (the participative dimension); and, fourth, accommodate difference and transform gendered structures in society (the transformative dimension). This multidimensional conception of substantive equality functions as a valuable tool in evaluating taxation systems for their impact on gender. The chapter then looks at two particularly challenging aspects of taxation and gender: the role of care work, and the role of value-added tax (VAT) and other indirect taxes.

Keywords:   substantive equality, gender, taxation policies, human rights, gendered structures, taxation systems, care work, value-added tax

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