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Equality of Treatment for Housewives in Tax and Benefit Systems: A Proposal

Published online by Cambridge University Press:  20 January 2009

Rolande Cuvillier
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Abstract

It is proposed in this article to integrate housewives into tax and benefit systems, in their own right, on the basis of what can be considered as ‘work’ in their case: housekeeping for a husband. The implications as regards the assessment of working time and earnings are examined, as well as the consequences from the point of view of liability to income tax and National Insurance contributions. The basis proposed would serve to recognise personal rights to social benefits to replace rights that are derived from a husband.

The author reviews a number of objections raised by the proposal. She considers that what is at stake is the selective protection of some men's domestic comforts, the status of housekeeping as an occupation and womens' freedom of occupational choice. A section is devoted to family responsibilities because they are often confused with housekeeping. In spite of the weight of habit and vested interest, the author thinks that it is possible to make progress while preserving the individual rights of older generations of women.

Type
Articles
Information
Journal of Social Policy , Volume 22 , Issue 4 , October 1993 , pp. 439 - 460
Copyright
Copyright © Cambridge University Press 1993

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References

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