Edited by Chris Ashford and Alexander Maine
Chapter 14: LGBT rights and tax law: a comparative perspective
This chapter explores the heterogeneous experience of protecting LGBT rights in and through the tax laws of the United States, Canada, France and Spain. Closely linked with the societies that create them, tax laws express what and whom a country values through a combination of financial rewards and forced exactions that are embodied in political choices regarding whom, what and how to tax. Impacting LGBT rights, taxation is employed to define and influence family and family life and serves as an important avenue for recognizing and regulating relationships. This chapter examines the extent to which the tax laws in these countries have been used as a vehicle for either (1) accentuating sameness over difference by bringing same sex couples into the hetero fold by encouraging homonormativity or (2) accepting the possibility of difference and downplaying the need for conformity to hetero norms by expanding the array of legally recognized relationships.
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