Feminist Legal Studies Queen's

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Feminist Legal Studies Queen's

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'Bender and International Taxation - What Feminists Bring to the Analysis'

The prediction that nation states will be unable to maintain the capacity to impose regulatory frameworks on the economic lives of their citizens in the face of the pressures created by "globalization" has enormous implications for the redistributive project undertaken by feminist scholars and critical race theorists.  On a domestic level, it means that redistributive schemes, like public pensions, corporate income taxes, and social assistance regimes have been left vulnerable to challenges that the imposition of redistributive regulation is no longer viable in the face of increased international competition.  Internationally, the problem is perhaps even more significant.  It must be obvious that one of the most urgent problems facing the world is the huge divide in living standards and every other indicia of human development that exists between developed and developing countries.  This paper addresses the question of whether tax treaties might provide one avenue for governments to engage in the redistribution of income internationally, and focuses specifically on what role feminists might play in interrogating states' responses to the project of international redistribution.

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