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Example Two of Taking Law Seriously in Fiscal Sociology: Tax, Spending and Gender

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Fiscal Sociology at the Centenary

Part of the book series: Palgrave Socio-Legal Studies ((PSLS))

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Abstract

This chapter extends a fiscal sociological analysis to the benefit cap litigation in the UK. The conclusion is that the legal system aims to preserve the availability of the unpaid labour of women. Focusing only on economic modelling, and not on values (Cooter), norms (Prosser) and law (Ruffert), misses the point that budgeting and law have combined so as to provide a legal framework which does not protect women from suffering the brunt of budget controlling initiatives.

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Notes

  1. 1.

    Full, independent taxation was achieved by 1990 (Stotsky 2006: 8).

  2. 2.

    https://www.newstatesman.com/politics/welfare/2019/04/universal-credit-designed-make-you-fail-why-foodbank-use-record-high (last visited 29 April 2019).

  3. 3.

    http://www.gov.uk/universal-credit (last accessed 30 April 2019).

  4. 4.

    Phillip Inman, “Almost 2m people will lose 1000 pounds a year with universal credit—study,” The Guardian (24 April 2019), https://www.theguardian.com/society/2019/apr/24/almost-2m-people-will-lose-1000-a-year-with-universal-credit-study (last accessed 30 April 2019).

  5. 5.

    Ibid.

  6. 6.

    Id.

  7. 7.

    https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/385901/rr895-benefit-cap-indepth-interviews.pdf (accessed 7 June 2017).

  8. 8.

    Ibid.: 37.

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  1. Dickson Poon School of Law, King’s College London, London, UK

    Ann Mumford

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Mumford, A. (2019). Example Two of Taking Law Seriously in Fiscal Sociology: Tax, Spending and Gender. In: Fiscal Sociology at the Centenary. Palgrave Socio-Legal Studies. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-27496-2_7

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