Gender Regimes and Welfare States in France: A historical perspective
This paper has a twofold aim. First, we will analyze the system of family benefits in relation with the income tax system in France through the adoption of a historical and gender perspective. While typologies of welfare states frequently neglect taxation, in our view, one must take family taxation into account because it provides incentives and disincentives for paid income. Moreover, in the case of France, a close relationship exists between family benefits and taxation on income, one that stems from certain discussions—discussions led to the birth of the French system.Second, we will demonstrate how and to what extent France has moved away from the male-breadwinner model. However, any decline of the malebreadwinner model does not, in turn, indicate a corresponding shift toward a dual caregiver model. Indeed, the current French model has ambiguous effects on gender relations.
Accounting for the family in European income tax systems
Tax systems are expected to achieve many things at once and this paper discusses the trade-offs involved in attempting to reconcile conflicting aims. It surveys the various instruments that are used to take account of marriage and the presence of children and describes the current systems in the 15 European Union countries. The impact of alternative tax treatments of the family 'borrowed' from other countries is examined for the UK, using the tax-benefit microsimulation model, POLIMOD. The paper explores the implications of the alternatives for the tax paid by families of different types and for the work incentives of individuals in different family situations. Copyright 1999 by Oxford University Press.
Feminist Philosophies of Love and Work
Can work be done for pay, and still be loving? While many feminists believe that marketization inevitably leads to a degradation of social connections, we suggest that markets are themselves forms of social organization, and that even relationships of unequal power can sometimes include mutual respect. We call for increased attention to specific causes of suffering, such as greed, poverty, and subordination. We conclude with a summary of contributions to this Special Issue.