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Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries

Citation:

Valodia, Imraan and Caren Grown. 2010. Taxation and Gender Equity: A Comparative Analysis of Direct and Indirect Taxes in Developing and Developed Countries. New York: Routledge; Ottawa: International Development Research Centre.

Authors: Imraan Valodia, Caren Grown

Annotation:

Summary:
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women’s lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This book presents original research on the gender dimensions of personal income taxes, value-added excise and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda, and the United Kingdom. It will be of interest to postgraduates and researchers studying public finance, international economics, development studies, gender studies, and international relations, among other disciplines. (Summary from International Development Research Centre)

Topics: Development, Economies, Public Finance, Poverty, Gender, Women Regions: Africa, MENA, East Africa, North Africa, Southern Africa, West Africa, Americas, North America, South America, Asia, South Asia Countries: Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda, United States of America

Year: 2010

The Faulty Foundation of the Tax Code: Gender and Racial Bias in Our Tax Laws

Citation:

Kleinman, Ariel Jurow, Amy K. Matsui, Estelle Mitchell. 2019. “The Faulty Foundation of the Tax Code: Gender and Racial Bias in Our Tax Laws.” Working Paper No. 19-423, School of Law, University of San Diego, San Diego. 

Authors: Ariel Jurow Kleinman, Amy K. Matsui, Estelle Mitchell

Abstract:

This report examines the outdated assumptions and gender and racial biases embedded in the U.S. tax code. It highlights tax code provisions that reflect and exacerbate gender disparities, with particular attention to those that disadvantage low-income women, women of color, members of the LGBTQ community, people with disabilities, and immigrants.

Keywords: tax, gender, tax code, income tax, feminism, inequality, poverty

Topics: Displacement & Migration, Migration, Economies, Public Finance, Poverty, Feminisms, Gender, Women, LGBTQ, Race Regions: Americas, North America Countries: United States of America

Year: 2019

A Framework for Engaging Navajo Women in Clean Energy Development through Applied Theatre

Citation:

Osnes, Beth, Adrian Manygoats, and Lindsay Weitkamp. 2015. “A Framework for Engaging Navajo Women in Clean Energy Development through Applied Theatre.” Research in Drama Education: The Journal of Applied Theatre and Performance 20 (2): 242–57.

Authors: Beth Osnes, Adrian Manygoats, Lindsay Weitkamp

Abstract:

ENGLISH ABSTRACT:
Through applied theatre, Navajo women can participate in authoring a new story for how energy is mined, produced, developed, disseminated and used in the Navajo Nation. This article is an analysis of a creative process that was utilised with primarily Navajo women to create a Navajo Women’s Energy Project (NWEP). The framework for this creative process guided women in deeply considering energy issues from their own perspective and value base, facilitated them in articulating their values around energy, assessing the current energy situation not authored by women and invited them to imagine what kind of energy future they want. Finally, it facilitated women in identifying and rehearsing actions to move from the current story to the new story. This process is designed to include the participation of women who have rich life experience that is often in intimate and direct relationship with the environment, who hold knowledge in their bodies from lived experience and value traditional views and beliefs. The framework for applied theatre in this article helped to lay the groundwork for the NWEP in a relatively short amount of time in a manner that was inclusive, efficient, aesthetically stirring and fun. This framework has the potential to expedite and support the participation of women in authoring a new story for a wide variety of social issues.

CHINESE ABSTRACT:
通過應用戲劇,納瓦霍族婦女參與創作了一個關於在納瓦霍族保留地如何開採、生產、發展、散播以及使用能源的新故事。本文描述了這一創造性的過程,納瓦霍族婦女利用這一過程建立了納瓦霍族婦女能源計畫,即NWEP。這一創造性的過程引領女性從她們自身的角度與價值觀出發,深入思考了能源問題,激發她們表達自己對能源的觀點並衡量並非由女性所造成的能源現狀,激發她們想像什麼才是未來她們需要的能源。接下來,認識問題與排練的活動由當前的故事推進到新的故事。這一過程的設計旨在使各種女性都參與其中,她們中有人與環境有著密切相關的豐富經驗,有人擁有來自生活經歷的知識與認識,有人更是抱著出於自身文化的傳統觀點與信仰。 文中描述的應用戲劇專案幫助NWEP在相對有限的時間裡完成了基本工作,內容上相容並蓄,在高效率的同時兼顧了審美性與趣味性。這一專案有潛力推動並支持女性就更多的社會問題創作新的故事。

SPANISH ABSTRACT:
A través del teatro aplicado, las mujeres Navajo pueden participar en la autoría de una nueva historia de cómo se extrae, se produce, se desarrolla, se disemina y se usa la energía en la Nación de Navajo. Este artículo es un informe descriptivo sobre un proceso creativo que fue utilizado principalmente con mujeres Navajo para crear un Proyecto de Energía de las Mujeres Navajo (NWEP) . El marco para este proceso creativo guió a las mujeres a considerar profundamente los problemas de energía desde sus propias perspectivas y su base de valores, les ayudó a expresar sus apreciaciones sobre energía, evaluando la situación actual de la energía no creada por mujeres, y las invitó a imaginar la clase de futuro energético que desean. También facilitó la identificación y el ensayo de acciones para pasar de la historia actual a la nueva historia. Este proceso está diseñado para incluir la participación de mujeres con vidas llenas de experiencias que a menudo están en directa e intima relación con el medio ambiente, que poseen conocimiento en sus cuerpos de las experiencias vividas y que valoran muchos de los puntos de vista y creencias tradicionales de su cultura. El marco de teatro aplicado descrito en este artículo ayudó a fundar las bases para la NWEP en un tiempo relativamente corto y de una manera que fue comprensiva, eficiente, estéticamente estimulante y divertida. Esta estructura tiene el potencial de acelerar y de apoyar la participación de las mujeres en la autoría de una nueva historia para una amplia variedad de asuntos sociales.

Keywords: clean energy, gender equity, Navajo women, participatory development, applied theatre

Topics: Environment, Gender, Women, Infrastructure, Energy Regions: Americas, North America Countries: United States of America

Year: 2015

Experiences of Trauma, Discrimination, Microaggressions, and Minority Stress among Trauma-Exposed LGBT Veterans: Unexpected Findings and Unresolved Service Gaps

Citation:

Livingston, Nicholas A., Danielle S. Berke, Mollie A. Ruben, Alexis R. Matza, and Jillian C. Shipherd. 2019. "Experiences of Trauma, Discrimination, Microaggressions, and Minority Stress among Trauma-Exposed LGBT Veterans: Unexpected Findings and Unresolved Service Gaps." Psychological Trauma: Theory, Research, Practice, and Policy 11 (7): 695-703.

Authors: Nicholas A. Livingston, Danielle S. Berke, Mollie A. Ruben, Alexis R. Matza, Jillian C. Shipherd

Abstract:

Objective: LGBT veterans experience high rates of trauma, discrimination, and minority stress. However, guidelines for case conceptualization and treatment remain limited. The aim of the current study was to examine the experiences of trauma and other high impact experiences among LGBT veterans to inform case conceptualization and treatment.
 
Method: We recruited 47 LGBT veterans with a history of exposure to LGBT-related Criterion A trauma and performed semistructured interviews about their experiences in trauma treatment, barriers to engagement, and treatment needs and preferences. We used thematic analysis of qualitative codes guided by inductive and deductive approaches to characterize the variety of trauma and high impact experiences reported.
 
Results: LGBT veterans disclosed a range of clinically relevant stressors, including Criterion A traumatic events, minority stress, and microaggression experiences, including interpersonal and institutional discrimination perpetrated by fellow service members/veterans, citizens, therapy group members, and health care providers.
 
Conclusion: These data provide a unique account of LGBT veteran's identity-related trauma and concomitant interpersonal and institutional discrimination, microaggression experiences, minority stress, and traumatic stress symptoms. Findings highlight existing service gaps regarding evidence-based treatments for the sequalae of trauma, discrimination, microaggressions, and minority stress. In addition, we noted past and present issues in military and health care settings that may lead to or exacerbate trauma-related distress and discourage treatment seeking among LGBT veterans. We provide suggestions for clinical work with LGBT veterans and encourage ongoing research and development to eliminate remaining service gaps. (PsycINFO Database Record (c) 2019 APA, all rights reserved).

Topics: Health, Mental Health, PTSD, Trauma, LGBTQ, Military Forces & Armed Groups, Militaries, Sexuality Regions: Americas, North America Countries: United States of America

Year: 2019

Addressing the Needs of Transgender Military Veterans: Better Access and More Comprehensive Care

Citation:

Dietert, Michelle, Dianne Dentice, and Zander Keig. 2017. "Addressing the Needs of Transgender Military Veterans: Better Access and More Comprehensive Care." Transgender Health 2 (1): 35-44.

Authors: Michelle Dietert, Dianne Dentice, Zander Keig

Abstract:

Purpose: There is a gap in social science literature addressing issues of access and quality of care for transgender military veterans. Psychologists, medical doctors, and other health professionals are beginning to address some of the barriers present in the Department of Veterans Affairs (VA) system that affect veterans who are also transgender and intersex. Over a 7-year period, between 2006 and 2013, 2600 transgender veterans were served by the VA. Data from several surveys revealed that most transgender veterans perceive the Veterans Health Administration (VHA) to be less than accommodating for their special needs. The goal of this study was to investigate the experiences of a sample of transgender veterans with regard to their experiences with healthcare services provided by the VHA.
 
Methods: Using snowball sampling techniques, we were able to recruit 22 transgender military veterans to participate in our study. A combination of telephone interviews and questionnaires provided data from veterans in various branches of the military throughout the United States.
 
Results: Findings indicate that even though the VHA is working to address issues of inequality for transgender veterans, our participants indicated that there are still some problems with administration of care, proper training of staff and physicians, and availability of comprehensive services for the unique healthcare needs of transgender individuals.
 
Conclusion: Since our data were collected, the VA has worked to bridge the gap by focusing on increased training for VHA providers and staff and establishing LGBT programs at VA facilities. However, we suggest that one key area of importance should continue to focus on how mental health and medical providers and ancillary staff are trained to interact with and provide care for their transgender patients.

Keywords: gender identity discrimination, Transgender, U.S. military, Veterans Health Administration

Topics: Gender, Health, Mental Health, LGBTQ, Military Forces & Armed Groups, Militaries, Post-Conflict Regions: Americas, North America Countries: United States of America

Year: 2017

Gender Dysphoria in the Military

Citation:

Ford, Shannon, and Carla Schnitzlein. 2017. "Gender Dysphoria in the Military." Current Psychiatry Reports 19 (12): 102.

Authors: Shannon Ford, Carla Schnitzlein

Abstract:

Purpose of Review: With the announcement that members of the military who identify as transgender are allowed to serve openly, the need for Department of Defense behavioral health providers to be comfortable in the assessment, diagnosis, and treatment of this population becomes quickly evident. This population has been seeking care in the community and standards have been developed to help guide decision-making, but a comparable document does not exist for the military population.
 
Recent Findings: Previously published papers were written in anticipation of the policy allowing for open service. The civilian sector has treatment guidelines and evidence supporting the same for reference. There is no similar document for the military population, likely due to the recent change and ongoing development. This paper attempts to provide an overview of the recent Department of Defense policy and walks the reader through key considerations when providing care to a transgender member of the military as it relates to those who are currently serving in the military through the use of a case example.
 
Summary: The military transgender population faces some unique challenges due to the need to balance readiness and deployability with medically necessary health care. Also complicating patient care is that policy development is ongoing—as of this publication, the decision has not yet been made regarding how people who identify as transgender will access into the military nor is there final approval regarding coverage for surgical procedures. Unique circumstances of this population are brought up to generate more discussion and encourage further evaluation and refinement of the process.

Keywords: Transgender, gender dysphoria, military, Veteran, LGBT, mental health, open service

Topics: Gender, Health, Mental Health, LGBTQ, Military Forces & Armed Groups, Militaries Regions: Americas, North America Countries: United States of America

Year: 2017

Experiences of Sexual Harassment, Stalking, and Sexual Assault during Military Service among LGBT and Non‐LGBT Service Members

Citation:

Schuyler, Ashley, Cary Klemmer, Mary Rose Mamey, Sheree M. Schrager, Jeremy T. Goldbach, Ian W. Holloway, and Carl Andrew Castro. 2020. "Experiences of Sexual Harassment, Stalking, and Sexual Assault during Military Service among LGBT and Non‐LGBT Service Members." Journal of Traumatic Stress 33 (3): 257-66.

Authors: Ashley Schuyler, Cary Klemmer, Mary Rose Mamey, Sheree M. Schrager, Jeremy T. Goldbach, Ian W. Holloway, Carl Andrew Castro

Abstract:

Sexual victimization, including sexual harassment and assault, remains a persistent problem in the U.S. military. Service members identifying as lesbian, gay, bisexual, or transgender (LGBT) may face enhanced risk, but existing research is limited. We examined experiences of sexual harassment, stalking, and sexual assault victimization during service in a sample of LGBT and non‐LGBT active duty service members. Service members who identified as LGBT (n = 227 LGB, n = 56 transgender) or non‐LGBT (n = 276) were recruited using respondent‐driven sampling for an online survey. Logistic regression models examined the correlates of sexual and stalking victimization. Victimization was common among LGBT service members, including sexual harassment (80.7% LGB, 83.9% transgender), stalking (38.6% LGB, 30.4% transgender), and sexual assault (25.7% LGB, 30.4% transgender). In multivariable models, LGB identity remained a significant predictor of sexual harassment, OR = 4.14, 95% CI [2.21, 7.78]; stalking, OR = 1.98, 95% CI [1.27, 3.11]; and assault, OR = 2.07, 95% CI [1.25, 3.41]. A significant interaction between LGB identity and sex at birth, OR = 0.34, 95% CI [0.13, 0.88], suggests an elevated sexual harassment risk among male, but not female, LGB service members. Transgender identity predicted sexual harassment and assault at the bivariate level only. These findings suggest that LGBT service members remain at an elevated risk of sexual and/or stalking victimization. As the military works toward more integration and acceptance of LGBT service members, insight into victimization experiences can inform tailored research and intervention approaches aimed at prevention and care for victims.

Topics: Gender, Health, LGBTQ, Military Forces & Armed Groups, Militaries, Sexuality, Sexual Violence Regions: Americas, North America Countries: United States of America

Year: 2020

Many Shades of Green: Assessing Awareness of Differences in Mental Health Care Needs among Subpopulations of Military Veterans

Citation:

Ahlin, Eileen M., and Anne S. Douds. 2018. "Many Shades of Green: Assessing Awareness of Differences in Mental Health Care Needs among Subpopulations of Military Veterans." International Journal of Offender Therapy and Comparative Criminology 62 (10): 3168-84.

Authors: Eileen M. Ahlin, Anne S. Douds

Abstract:

The current study sought to examine access to services by various veteran subgroups: racial/ethnic minorities, females, rural populations, and LGBTQ (Lesbian, Gay, Bisexual, Transgender, and Queer). Generally, the Veteran Service Officers (VSOs) interviewed for this study did not feel that these subgroups were well served by the program and treatment options presently available, and that other groups such as males and urban veterans received better access to necessary psychosocial and medical care. This research extends studies that explore overall connection to services by further demonstrating barriers to receipt of services by specific subgroups of veterans, particularly those at risk for involvement in the criminal justice system.

Keywords: veterans, mental health care, minority populations, LGBTQ, rural veterans

Topics: Ethnicity, Gender, Health, Mental Health, LGBTQ, Military Forces & Armed Groups, Militaries, Race Regions: Americas, North America Countries: United States of America

Year: 2018

“Different Than an Infantry Unit Down in Georgia”: Narratives of Queer Liberation in the Post-DADT Military

Citation:

Connell, Catherine. 2018. "“Different Than an Infantry Unit Down in Georgia”: Narratives of Queer Liberation in the Post-DADT Military." Sexualities 21 (5-6): 776-92.

Author: Catherine Connell

Abstract:

More than five years out from its implementation, we still know relatively little about how members of the US military and its ancillary institutions are responding to the repeal of Don’t Ask, Don’t Tell. Contrary to what one might expect given the long history of LGBTQ antipathy in the military, I found in interviews with Boston area Reserve Officer Training Core (ROTC) cadets unanimous approval for the repeal of DADT. When pressed to explain why there was so much homogeneity of favorable opinion regarding the repeal, interviewees repeatedly offered the same explanation: that Boston, in particular, is such a progressive place that even more conservative institutions like the ROTC are spared anti-gay sentiment. They imagined the Southern and/or rural soldier they will soon encounter when they enter the US military, one who represents the traditionally homophobic attitudes of the old military in contrast to their more enlightened selves. This ‘‘metronormative’’ narrative has been critiqued elsewhere as inadequate for understanding the relationship between sexuality and place; this article contributes to that critique by taking a new approach. Rather than deconstruct narratives of queer rurality, as the majority of metronormativity scholarship has done, I deconstruct these narratives of urban queer liberation. I find that such narratives mask the murkier realities of LGBTQ attitudes in urban contexts and allow residents like the ROTC cadets in this study to displace blame about anti-gay prejudice to a distant Other, outside of their own ranks.

Keywords: LGBTQ, metronormativity, military, rural, urban

Topics: Gender, LGBTQ, Military Forces & Armed Groups, Militaries, Sexuality Regions: Americas, North America Countries: United States of America

Year: 2018

The Art of Being Unseen: A Phenomenological Study Exploring Alienation as Told through the Lived Experiences of LGBTQ U.S. Military Service Members Who Served before and during the DADT Repeal

Citation:

Walker, Shnecia Lenise. 2019. “The Art of Being Unseen: A Phenomenological Study Exploring Alienation as Told through the Lived Experiences of LGBTQ U.S. Military Service Members Who Served before and during the DADT Repeal.” EdD diss., Drexel University.

Author: Shnecia Lenise Walker

Abstract:

For many years, mastering the art of being unseen been a practice for countless LGBTQ military personnel in order to avoid harassment, violence, and expulsion from the U.S. Armed Forces. Prior research on LGBTQ military personnel who served both before and after the repeal of DADT has documented their multifaceted experiences (Alford & Lee, 2016; Allsep, 2013; Gatson, 2015; Goldbach & Castro, 2016; Mondragon, 2013; Parco, Levy, & Spears, 2014; Quam, 2015; Spinks, 2015; Vaughn, 2014). While several studies identified the participants’ experiences of alienation, these studies were largely exploratory and did not investigate or interrogate alienation with any depth or rigor. Drawing on Seeman’s (1975) six variants of alienation, this dissertation explores the phenomenon of alienation as experienced by LGBTQ military personnel. Understanding their experiences of alienation may help to inform and improve military policies and procedures intended to ensure their full integration into the U.S. Armed Forces. This research study utilized a phenomenological approach to explore alienation as lived and experienced by five LGBTQ military personnel during both the enactment and repeal of DADT. Participants were recruited from private and closed military and veteran LGBTQ partnering support groups and organizations located online. Of the five participants, three identified as lesbian, one identified as gay and/or homosexual and the fifth participant identified as queer. Analysis of the data resulted in three themes: 1) experiences with coming out; 2) a climate of oppression; and 3) alienation. This research study includes four major findings: 1) three of the five participants identified themselves as being in the identity acceptance stage the first time that they disclosed their sexual orientation; 2) participants described military culture as oppressive to LGBTQ military personnel both before and after the repeal of DADT; 3) of Seeman’s six variants of alienation, cultural estrangement was the most prominent variant described by the participants; and 4) in addition to Seeman’s six variants of alienation, participants exhibited a resilient variant of alienation in the form of self-preservation. Findings from this study inform both practice and future research. In addition, the study identifies the need for further exploration of the lived experiences of transgender military persons.

Keywords: alienation, diversity, Don't Ask Don't Tell (DADT), isolation, LGBTQ, military

Topics: Gender, LGBTQ, Military Forces & Armed Groups, Militaries, Sexuality, Violence Regions: Americas, North America Countries: United States of America

Year: 2019

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