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A Gender Perspective on the Role of Tax Law in Support of the Sustainable Development Goals and the New European Consensus on Development
Örebro University, Sweden.ORCID iD: 0000-0002-3044-4214
2021 (English)In: Contemporary Issues in Taxation Research: Volume 4 / [ed] Adrian Sawyer; Lynne Oats; David Massey, Fiscal Publications , 2021, p. 65-81Chapter in book (Refereed)
Abstract [en]

The chapter investigates the role of taxation in the light of the evolution from the UN Millennium Development Goals (MDGs) to the UN Sustainable Development Goals (SDGs) in the current European tax law and development landscape and in connection with the New European Consensus on Development, paying specific attention to the gender and human rights implications of tax systems in the achievement of the SDGs. The chapter concludes that a substantive coherent approach that transforms declarations and intents into factual, concrete, unambiguous legislation in the field of taxation, reversing its accepted impact on gender equality and promoting overall sustainable development, is still not there. In the absence of concrete measures in support of gender equality, and without wide-spread political will to create gender responsive fiscal systems, sustainable development models will not succeed.

Place, publisher, year, edition, pages
Fiscal Publications , 2021. p. 65-81
National Category
Law and Society
Research subject
Law
Identifiers
URN: urn:nbn:se:lnu:diva-124799ISBN: 9781906201630 (electronic)OAI: oai:DiVA.org:lnu-124799DiVA, id: diva2:1799343
Projects
Torsten Söderbergs stiftelse, R15/18Available from: 2023-09-21 Created: 2023-09-21 Last updated: 2023-11-01Bibliographically approved

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Trenta, Cristina

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