Invisible taxation: women and the tax state
本文揭示欧洲等地税收制度严重歧视女性，影响其收入、财富和社会权力，并导致消费模式性别化、劳动供给和经济增长下降。研究指出，性别与税收的结合不仅开辟了不平等与歧视的新研究领域，也凸显了政治经济学研究中的更广泛挑战。
Tax systems in Europe and elsewhere severely discriminate against women. This has huge implications for their income, wealth and general power within society. It also leads to gendered consumption patterns, lower overall labour supply and economic growth. Yet, when it comes to research into the politics behind gendered taxation both feminist scholars and public policy experts are curiously quiet. This paper shows that this is not only a problem for important outcomes these fields care about such as gender equality or economic growth. This failure also leaves interesting and insightful political economy puzzles overlooked and hides a powerful analytical tool for all forms of gender discrimination. Looking at the gendered political economy of taxation allows researchers to see other conceptual and methodological issues in political economy research such as unit of analysis inconsistencies. Hence, bringing gender and taxation research together does not only open up a new research field with seriously underexplored issue of inequality and discrimination, it also highlights broader challenges in political economy research.