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Women, Tax and Social Programs: The Gendered Impact of Funding Social Programs Through the Tax System

Citation:

Young, Claire F.L. 2000. Women, Tax and Social Programs: The Gendered Impact of Funding Social Programs Through the Tax System. Ottowa: Status of Women Canada. 

Author: Claire F.L. Young

Abstract:

This study examines the impact on women of funding social programs through the tax system. It does so using the framework of tax expenditure analysis, which allows one to view any departure from the normative tax system (i.e., those basic rules, such as the tax rate and the tax unit, that comprise the revenue-raising part of the system) as a spending measure. The analysis also takes into account the socio-economic realities of women’s lives and concludes that many tax measures that are subsidies in respect of social programs do not benefit women to the same extent that they benefit men. Tax measures explored include the childcare expense deduction, the Canada Child Tax Benefit, tax subsidies for retirement saving, the disability tax credit and tax relief for caregivers. The conclusion is that in many instances women have less access to these tax subsidies and, often, the amount they receive is less than the amount that men receive. The study concludes with a list of issues that should be considered by those involved in the tax policy process in order to ensure that women are not disadvantaged in comparison to men when tax subsidies are used to fund social programs.

Topics: Economies, Public Finance, Gender, Women, Men Regions: Americas, North America Countries: Canada

Year: 2000

The "Real" Chechen Man: Conceptions of Religion, Nature, and Gender and the Persecution of Sexual Minorities in Postwar Chechnya

Citation:

Scicchitano, Dominic. 2019. “The "Real" Chechen Man: Conceptions of Religion, Nature, and Gender and the Persecution of Sexual Minorities in Postwar Chechnya.” Journal of Homosexuality. doi:10.1080/00918369.2019.1701336.

Author: Dominic Scicchitano

Abstract:

In March of 2017, the Russian LGBT Network received their first reports of police violence against individuals in Chechnya because of their perceived sexual orientation. In the following months, news spread of a campaign of forced disappearances and torture specifically targeting suspected homosexual men. Between December, 2018 and February, 2019, police carried out another wave of unlawful detentions of men on the basis of their sexual orientation. The reports of unlawful detentions and extrajudicial killings of queer men may seem surreal in a world that has slowly grown more progressive with regard to LGBT rights issues. And yet, this violence is the reality faced by gay and bisexual men in Chechnya under Ramzan Kadyrov, the hypermasculine Chechen leader. This paper explores the ways in which religious practice, imaginations of nature, and conceptions of gender have influenced Chechnya’s current anti-LGBT climate.

Keywords: Chechnya, caucasus, LGBTQ+, antigay violence, unlawful detentions, religious fundamentalism, masculinities, gendered nature

Topics: Gender, Men, Masculinity/ies, Governance, Post-conflict Governance, LGBTQ, Male Victims, Post-Conflict, Religion, Sexuality, Violence Regions: Asia, Europe Countries: Russian Federation

Year: 2019

The Health Impacts of Violence Perpetrated by Police, Military and Other Public Security Forces on Gay, Bisexual and Other Men Who Have Sex with Men in El Salvador

Citation:

Davis, Dirk A., Giuliana J. Morales, Kathleen Ridgeway, Modesto Mendizabal, Michele Lanham, Robyn Dayton, Juana Cooke, Karin Santi and Emily Evens. 2020. “The Health Impacts of Violence Perpetrated by Police, Military and Other Public Security Forces on Gay, Bisexual and Other Men Who Have Sex with Men in El Salvador.” Culture, Health & Sexuality 22 (2): 217-32.

Authors: Dirk A. Davis, Giuliana J. Morales, Kathleen Ridgeway, Modesto Mendizabal, Michele Lanham, Robyn Dayton, Juana Cooke, Karin Santi, Emily Evens

Abstract:

Gay, bisexual and other men who have sex with men face both high levels of violence and a disproportionate burden of poor health outcomes. We explored violence perpetrated against Salvadoran gay, bisexual and other men who have sex with men by public security forces; perceived motivations of violence; and impacts on health. We conducted structured qualitative interviews with 20 participants and used systematic coding and narrative analysis to identify emergent themes. Nearly all participants described the physical, emotional, sexual and/or economic violence by public security forces. Most attributed being targeted to their gender expression and/or perceived sexual orientation. The most common impact was emotional distress, including humiliation, fear and depression; lasting physical injuries were also widely reported. Study participants felt unable to report these incidents for fear of retribution or inaction. Men reported feelings of helplessness and distrust, avoidance of authorities and altering when, where or how often they appeared in public spaces. Programmes and interventions should focus on providing mental health services for LGBTI (lesbian, gay, bisexual, transgender and intersex) victims of violence, educating public security forces on the legal rights of Salvadorans and expanding current LGBTI-inclusive policies to all public security forces.

Keywords: violence, men who have sex with men, police, military, El Salvador

Topics: Gender, Men, Health, Mental Health, LGBTQ, Male Victims, Military Forces & Armed Groups, Militaries, Security, Sexuality, Sexual Violence, SV against men, Violence Regions: Americas, Central America Countries: El Salvador

Year: 2020

Legal Minors and Social Children: Rural African Women and Taxation in the Transkei, South Africa

Citation:

Redding, Sean. 1993. “Legal Minors and Social Children: Rural African Women and Taxation in the Transkei, South Africa.” African Studies Review  36 (3): 49-74. 

Author: Sean Redding

Annotation:

Summary:
Although the South African state officially collected taxes only from African men, taxes had a number of effects on African women as well. This paper contends that the first tax instituted, the hut tax, although it did little to change women's social, cultural and economic status by itself, did set a precedent for treating African women as legal minors. Later taxes combined with the development of migrant labor and the declining availability of arable land in the reserves to restructure women's roles dramatically. Taxes were by no means the only or the primary cause of this restructuring, but they were an integral part of the foundation. 
 
It is important to consider the effects of taxes on women, particularly rural women, for two reasons. First, what little secondary literature exists on the taxation of the African population concentrates on how taxes affected the supply of male migratory labor (Ramdhani 1986; Cooper 1981, 307; Marks 1970, 15, 132-3). While this is a crucial question, it tends to link taxes to labor migration solely as cause and effect while ignoring the more complex social consequences of taxes. Some of these consequences were long-term as they played themselves out in people's self-definitions, especially with regard to gender and social roles.
 
Second, a study of tax regulations and tax collection can provide a mirror in which are reflected the attitudes, assumptions and priorities of state officials dealing with the “Native Problem.” The imposition of the hut tax in the early years of the takeover of African societies revealed a particular view of how those societies were constructed and how white officials thought they ought to be altered. (Summary from Cambridge University Press)

Topics: Displacement & Migration, Migration, Economies, Public Finance, Ethnicity, Gender, Women, Men, Livelihoods Regions: Africa, Southern Africa Countries: South Africa

Year: 1993

Still in the Shadows: Women and Gender Relations in the Electricity Sector in South Africa

Citation:

Annecke, Wendy. 2009. “Still in the Shadows: Women and Gender Relations in the Electricity Sector in South Africa.” In Electric Capitalism: Recolonising Africa on the Power Grid, edited by David McDonald, 288–320. Cape Town: Human Sciences Research Council.

Author: Wendy Annecke

Annotation:

Summary:
“The use of a reticulated electricity system to light up 16 street lights and a few public buildings in Kimberley in 1872 provides the entry point for this study of gender relations in South Africa. In this chapter I posit the difference between electricity as a current of moving electrons and electrification as a technology embedded in social processes—including that of relations between men and women” (Annecke 2012, 288).

Topics: Gender, Women, Men, Gendered Power Relations, Infrastructure, Energy Regions: Africa, Southern Africa Countries: South Africa

Year: 2009

Water Conservation Awareness and Practices in Households Receiving Improved Water Supply: A Gender-Based Analysis

Citation:

Tong, Yan, Liangxin Fan, and Haipeng Niu. 2017. "Water Conservation Awareness and Practices in Households Receiving Improved Water Supply: A Gender-Based Analysis." Journal of Cleaner Production 141: 947-55.

Authors: Yan Tong, Liangxin Fan, Haipeng Niu

Abstract:

Adoption of water conservation practices (WCPs) is essential to save water. However, the factors that affect changes in behaviour related to water consumption remain unclear, particularly those related to gender differences and women's views towards WCPs. These factors often result in ineffective public policies. In this study, we analysed the effects of consciousness, perceptions and individual behaviour control towards WCPs, as well as the influence of gender (i.e. male and female) on residents' WCPs via a detailed survey of 622 residents (female: 318, male: 304) in rural northern China. Data were analysed using a one-way ANOVA and structural equation model. The respondents had a high degree of awareness of WCPs but reported low participation in WCPs, particularly among male users. Female users consumed twice as much water and adopted more WCPs than male users. Saving water bill was the main incentive for female users to practise WCPs, whereas that for male users was to alleviate water supply shortage. Daily routine changes and additional time and physical efforts were the main barriers for WCPs, particularly for male users. In addition, WCPs of male users were highly affected by individual behaviour control and attitude towards conservation, whereas for female users, WCPs were highly affected by expected results and social norms. The significant gender disparities in the results emphasise the need to ensure information transparency and communication across gender, users, and authorities in public policies and community programs to fix gender gaps and to enhance adoption of WCPs by the public.

Keywords: domestic water consumption, water-use behavior, gender disparity, survey, Rural China

Topics: Gender, Women, Men, Infrastructure, Water & Sanitation Regions: Asia, East Asia Countries: China

Year: 2017

Men's Help-Seeking Attitudes in Rural Communities Affected by a Natural Disaster

Citation:

Labra, Oscar, Robin Wright, Gilles Tremblay, Danielle Maltais, Ray Bustinza, and Gabriel Gingras-Lacroix. 2018. "Men's Help-Seeking Attitudes in Rural Communities Affected by a Natural Disaster." American Journal of Men's Health 13 (1).

Authors: Oscar Labra, Robin Wright, Gilles Tremblay, Danielle Maltais, Ray Bustinza, Gabriel Gingras-Lacroix

Abstract:

The article describes a mixed methods study of help-seeking in men living in the Chilean Central Valley, following exposure to a major earthquake event in 2010. The results identify that, within the sample, positive attitudes toward help-seeking correlated with younger age, higher education levels, above-average incomes, and stable personal relationships. It appears that education plays a significant role in shaping such positive attitudes, particularly by influencing views of gender roles and help-seeking. Conversely, older men’s reticence toward seeking help appeared linked to negative perceptions of available services and the influence of traditional notions of masculinity. The study concludes that adapting interventions and service offers to men’s needs in rural contexts must include an ecosystemic analysis of their reality and incorporate an understanding of masculinity socialization processes.

Keywords: men, help-seeking, rural, masculinity

Topics: Age, Class, Education, Environment, Environmental Disasters, Gender, Men, Masculinity/ies, Gender Roles Regions: Americas, South America Countries: Chile

Year: 2018

Challenging Refugee Men: Humanitarianism and Masculinities in Za‘tari Refugee Camp

Citation:

Turner, Edward Lewis. 2018. "Challenging Refugee Men: Humanitarianism and Masculinities in Za‘tari Refugee Camp." PhD diss., SOAS University of London. 

Author: Lewis Edward Turner

Abstract:

Feminist scholarship has demonstrated that ‘womenandchildren’ become the central and uncontroversial objects of humanitarian care and control in contexts of conflict, disaster, and displacement. Yet very little scholarly work has attempted to understand the place of men within humanitarian policies, practices and imaginaries. Through an exploration of the life and governance of Za‘tari Refugee Camp, Jordan, in which 80,000 Syrians live, this thesis argues that for humanitarianism, refugee men present a challenge. Humanitarian actors read Syrian men in gendered and racialised ways as agential, independent, political, and at times threatening. Refugee men thereby disrupt humanitarian understandings of refugees as passive, feminised objects of care, and are not understood to be among the ‘vulnerable,’ with whom humanitarians wish to work. Grounded in feminist and critical International Relations scholarship, and with an emphasis on the embodied, material and spatial practices of humanitarianism, this thesis draws on twelve months of fieldwork in Jordan, including participant-observation in Za‘tari Refugee Camp, and interviews with humanitarian workers and refugees. It demonstrates that humanitarian actors consistently prioritise their own goals, logics, and understandings of gender, over those of Syrians themselves, and exercise power in masculinised ways that actively disempower their ‘beneficiaries’. In the name of ‘global’ standards, humanitarian interactions with, and control over, refugee women are justified by a rhetoric of ‘empowerment.’ Refugee men, by contrast, are present but made invisible within the distribution of humanitarian aid, time, space, resources, and employment opportunities. These modes of humanitarian governance challenge Syrian men’s understandings and performances of masculinities. Yet when refugee men attempt to exercise agency in response to the disempowerment they experience in Za‘tari, humanitarian actors understand them as problematically political, and too autonomous from the control of humanitarian and state authorities, who attempt to re-assert their authority over the camp, and render Za‘tari ‘governable.’

Topics: Displacement & Migration, Refugee/IDP Camps, Feminisms, Gender, Men, Masculinity/ies, Gendered Power Relations, Masculinism, Humanitarian Assistance, Race Regions: MENA, Asia, Middle East Countries: Jordan

Year: 2018

Applying a Gender Lens to Reduce Disaster Risk in Southern Africa: The Role of Men’s Organisations

Citation:

Forbes-Biggs, Kylah. 2020. "Applying a Gender Lens to Reduce Disaster Risk in Southern Africa: The Role of Men’s Organisations." In How Gender Can Transform the Social Sciences, edited by Marian Sawer, Fiona Jenkins, and Karen Downing, 169-76. Cham: Palgrave Macmillan.

Author: Kylah Forbes-Biggs

Abstract:

Gender inequality has been a pervasive problem in Southern Africa. It challenges development and welfare, dissuades good governance practices and entrenches social vulnerabilities that contribute to increased disaster and climate risk. The decisive shift towards focusing on women and girls not only in development but also in disaster risk management has been successful in bringing critical issues to the fore at national and international levels. Yet it can overlook the needs of men and boys and hence forego opportunities for more inclusive discussion and collaboration. The case is being made in Southern Africa to involve men’s organisations in promoting social justice. Creating spaces for dialogue in this way will promote understanding of gendered vulnerability and disaster risk.

Keywords: men's organisations, gender inequality, vulnerability, disaster risk, open dialogue, Southern Africa

Topics: Development, Environment, Environmental Disasters, Gender, Men, Boys, Gendered Power Relations, Gender Equality/Inequality, Governance Regions: Africa, Southern Africa

Year: 2020

Attitudes and Perceptions of Young Men Towards Gender Equality and Violence in Timor-Leste

Citation:

Wigglesworth, Ann, Sara Niner, Dharmalingam Arunachalam, Abel Dos Santos, and Mateus Tilman. 2015. "Attitudes and Perceptions of Young Men Towards Gender Equality and Violence in Timor-Leste." Journal of International Women's Studies 16 (2): 312-29.

Authors: Ann Wigglesworth, Sara Niner, Dharmalingam Arunachalam, Abel Dos Santos, Mateus Tilman

Abstract:

This article examines attitudes and perceptions of young men toward gender relations and gender-based violence in post-conflict Timor-Leste. A high level of domestic violence is reported, and a law against domestic violence has been passed in recent years. In 2013, a research team surveyed almost 500 young men using the Gender-Equitable Men Scale in both rural and urban contexts. It was found that young men become less gender equitable as they get older, and the environment they grow up in influences their gender attitudes. Existing contradictions and tensions between national government policy and local customary practices are well-known, and these are reflected in young men's acceptance of general principles of gender equality, which is unmatched by their willingness to accept more equitable gender relations in their own lives. Of concern was the level of young men's acceptance of sexual harassment and forced sex. Mechanisms are required to influence young men's attitudes to gender equality and intimate partner relations in school programs and other arenas as a priority.

Keywords: gender equality, masculinity, gender-based violence, Timor-Leste

Topics: Age, Youth, Domestic Violence, Education, Gender, Men, Gender-Based Violence, Gendered Power Relations, Gender Equality/Inequality, Gender Equity, Post-Conflict, Sexual Violence, Male Perpetrators Regions: Oceania Countries: Timor-Leste

Year: 2015

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