Research Handbook on Gender, Sexuality and the Law
Show Less

Research Handbook on Gender, Sexuality and the Law

Edited by Chris Ashford and Alexander Maine

This innovative and thought-provoking Research Handbook explores not only current debates in the area of gender, sexuality and the law but also points the way for future socio-legal research and scholarship. It presents wide-ranging insights and debates from across the globe, including Africa, Asia, Eastern Europe and Australia, with contributions from leading scholars and activists alongside exciting emergent voices.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 14: LGBT rights and tax law: a comparative perspective

Anthony C. Infanti

Abstract

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.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.


Further information

or login to access all content.