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Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth.
Equality before the law. --- Taxation --- Business & Economics
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Ecrites au plus fort de la Terreur en 1 793 mais oubliées depuis leur publication dans les Œuvres complètes de Necker (1732-1804) par le baron de Staël en 1820, les Réflexions philosophiques sur l'égalité constituent une implacable charge contre les débordements passionnels de l'" envie " qui, selon leur auteur, inspirent l'idéologie égalitariste des Droits de l'homme à la mode jacobine et le " nivellement " qui devait fatalement résulter de leur application. Dans ces pages d'une mordante sobriété et dont l'inspiration morale n'est pas sans évoquer celle de son contemporain Burke dans ses Réflexions sur la Révolution en France, l'homme d'Etat Jacques Necker apparaît aussi en penseur d'un conservatisme éclairé cherchant à concilier liberté individuelle et harmonie sociale, vrais droits de l'homme et " gradations des rangs " ou quête du bonheur personnel et expérience historique. Cet adversaire déclaré des " abstractions " et " spéculations métaphysiques " y invente même au passage dans la troisième partie de l'ouvrage le procédé du " voile d'ignorance ". Autant de raisons qui doivent lui assurer définitivement une place originale mais à part entière dans l'histoire des idées politiques.
Liberty --- Happiness --- Ethics --- Equality before the law
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"This book is about the operation of equality and discrimination law in times of crisis. It aims to understand: (i) how existing inequalities are exacerbated in crises; and (ii) whether equality law has tools to understand and address this contingency. Experience during the Covid-19 crisis shows that the pandemic has acted as a catalyst for 'exponential inequalities' related to racism, xenophobia, sexism, homophobia, transphobia, ageism, ableism etc, but the field of equality law - which is meant to address such discrimination or inequality - has had little of immediate relevance in mitigating these exponential inequalities. This is despite the fact that countries like the UK have a rather recent and state-of-the-art legislation in the field, viz. the Equality Act 2010. Thus, equality law seems to be going through a crisis of its own. This book brings together contributions from leading experts in the field, revealing the crisis in equality law through the study of the operation of equality law during crises. The chapters are drawn from a range of interdisciplinary and comparative perspectives and illuminate the structural and conceptual, as well as, the practical and doctrinal difficulties in equality law in addressing exponential inequalities in hard times. The book ultimately aims to propose constructive possibilities from within the extant normative and doctrinal mores of equality law which can be productively harnessed to address exponential inequalities"--
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Equality before the law --- Fairness --- Justice
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