Systems of Fiscal Law and Policy

2019 ◽  
pp. 67-94
Keyword(s):  
Author(s):  
Lisa Philipps

AbstractDecisions about taxation and government spending have great political significance: they affect the distribution of income and wealth and the nature and degree of class, gender and other social inequalities. However, tax and budgetary issues are frequently constructed as technical matters that can be resolved rationally according to economic, mathematical or other ostensibly neutral principles. The author examines the debate around budget deficits and recent sex equality challenges to the income tax system, and argues that both illustrate how technical discourses tend to deny the normative content of fiscal law and policy and to disqualify political opposition to the prevailing fiscal order as irrational, ideological and inexpert. The paper concludes by examining the discursive strategies of feminists and others interested in fiscal change. The author considers how feminists might respond to, and even harness, the power of technical knowledges in struggling for tax and expenditure reforms while also challenging the oppressive features and depoliticizing tendencies of such discourses.


2012 ◽  
Author(s):  
Hakan Seckinelgin ◽  
Susan Timberlake
Keyword(s):  

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