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Legal Gender Studies in European Tax Policy

Equality between women and men is one of the fundamental principles of the European Union. In all its activities the Union shall aim to eliminate inequalities and to promote equality between women and men. Equality must be ensured in all aereas, including employment, work and pay. The gender mainstreaming strategy looks into the different socio-economic situations of women and men and finds gender outcomes in political activites where at a first glance no gender differences could be seen. The Ministry of Finance inquires whether the gender-neutral wording of income or salary tax legislation has gender-specific effects on the gender pay gap. Also consumption and wealth taxes could be gender relevant.
Budget income is mostly raised by taxes, which have regulative and distributive effects on economy and society. Gender Budgeting - the actual equality of women and men in budget management and in performance budgeting - is now an objective according to the Austrian Federal Constitution.
The lecture - with interactive working groups - will concentrate on national and international/European laws and implementation of equal treatment, gender mainstreaming and gender budgeting and the important role of taxes in this context.