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Kosmos
Astronomia Astrofizyka
Inne

Kultura
Sztuka dawna i współczesna, muzea i kolekcje

Metoda
Metodologia nauk, Matematyka, Filozofia, Miary i wagi, Pomiary

Materia
Substancje, reakcje, energia
Fizyka, chemia i inżynieria materiałowa

Człowiek
Antropologia kulturowa Socjologia Psychologia Zdrowie i medycyna

Wizje
Przewidywania Kosmologia Religie Ideologia Polityka

Ziemia
Geologia, geofizyka, geochemia, środowisko przyrodnicze

Życie
Biologia, biologia molekularna i genetyka

Cyberprzestrzeń
Technologia cyberprzestrzeni, cyberkultura, media i komunikacja

Działalność
Wiadomości | Gospodarka, biznes, zarządzanie, ekonomia

Technologie
Budownictwo, energetyka, transport, wytwarzanie, technologie informacyjne

Child Support Compliance and Tax Return Non-filing: A Feminist Analysis

By Kay Cook. This paper examines the 2011-12 federal budget measure to strengthen child support compliance in light of gendered assessments of child support reform, particularly those that identify an emphasis on men's financial autonomy and the buttressing of men's financial authority beyond the couple relationship. By changing the way non-resident (payer) parent income is calculated for those who fail to lodge tax returns, the government aims to save $78.7 million over four years, with savings to be recouped directly from increased child support assessments and decreased Family Tax Benefits to resident (payee) parents. Given that 87 per cent of child support payers are men, this reform unintentionally legitimises men's non-compliance with the Australian Tax Office by circumventing the tax system in determining payer income. At the same time, women and children stand to bear indirect financial costs as they face increased reliance on their ex-partner for financial support -- a move that increases men's financial authority over women and children beyond the couple relationship.

Australian Review of Public Affairs 2013/06/28 - 14:38 Czytaj