Abstract
This article has a modest aim - to engage feminists and progressive international tax scholars in a shared dialogue about the importance of protecting and enhancing the state’s revenue-raising and international revenue distribution roles. To this end, the article reviews some of the feminist and critical race scholarship that might assist international tax scholars and policy makers concerned with issues of international revenue distribution; explains the role of tax treaties in allocating tax revenues between nations; applies a feminist analysis to the problem of this international revenue allocation project; and offers some tentative thoughts about a feminist approach to allocating a greater portion of international tax revenues to low-income countries.
| Original language | Canadian English |
|---|---|
| Journal | Articles, Book Chapters, & Popular Press |
| Publication status | Published - Jan. 1 2009 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 1 No Poverty
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SDG 17 Partnerships for the Goals
Keywords
- Feminist
- Tax Policy
- International Tax
- Distributive Justice
- Critical Race Scholarship
- Tax Revenues
- Low Income Countries
- International Revenue Distribution
Disciplines
- Law
- Law and Economics
- Law and Gender
- Public Law and Legal Theory
- Taxation-Transnational
- Tax Law
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