Suchergebnisse

Die Bundesregierung hat aufgrund der durch Covid-19 ausgelösten Pandemie und nachfolgenden Wirtschaftskrise eine Reihe von Maßnahmen zum Schutz der Gesundheit und zur finanziellen Absicherung in Notlagen erlassen. Damit reagierte die Bundesregierung u. a. auf erwerbsbedingte Einkommensverluste, Belastungen durch Sorgearbeit sowie den Gesundheitsrisiken in besonderen Lebenslagen. Die beispielhaft erläuterten Maßnahmen lassen weisen jedoch darauf hin, dass diese Regelungen zum Teil bestehende geschlechtsbezogene Ungleichheiten perpetuieren, zum Teil sogar verstärken. Diese Auswirkungen stehen im Widerspruch zu nationalen, aber auch internationalen gleichstellungsrechtlichen Anforderungen im Bereich der sozialen Sicherung.
Abstract: Lockdown for Equality?! Social Security in Times of Corona
Due to the pandemic triggered by Covid-19 and the subsequent economic crisis, the federal government has adopted a series of measures to protect public health and provide social protection in financial and other emergencies. With this, the federal government reacted i.a. on employment-related loss of income, the burden of care work and the health risks in special life situations. The measures explained by way of example indicate, however, that these regulations often perpetuate existing gender inequalities, in some cases even intensify them. These effects contradict national as well as international equality law requirements in the area of social security.

This paper analyses existing tax competences in EU law, in the light of European and international obligations, and their evolution since the initial founding of the European Economic Community. It approaches this task not just from the perspective of competences, but examines values, objectives, obligations and actual governance capacities underpinning the implementation and realisation of these aims and duties in the field of taxation. The analysis is linked to discourses addressing sustainability gaps within EU taxation law and policy, in particular: a prevailing focus on economic growth; a lack of EU-level environmental taxation; an absence of tax measures that tackle, much less consider inequalities in income and wealth; and, persisting socio-economic inequalities between men and women. The concept of sustainable development features prominently in the objectives of the European Union and is closely linked to the function of the internal market. The implications of sustainability for legal obligations, however, remain unclear, and particularly so in the context of taxation. This paper provides an outline of the current legal framework for positive and negative integration of taxation, and considers the evolution of values, objectives and obligations in European and International law with a particular focus on the legal concept of sustainable development. From this basis, it examines legislative capacities to address the economic, ecological and social dimensions of sustainable development in the area of taxation and offers preliminary options for the amendment of hard and soft law mechanisms, so as fully to support European values and objectives in the field of taxation.

This paper analyses existing tax competences in EU law, in the light of European and international obligations, and their evolution since the initial founding of the European Economic Community. It approaches this task not just from the perspective of competences, but examines values, objectives, obligations and actual governance capacities underpinning the implementation and realisation of these aims and duties in the field of taxation. The analysis is linked to discourses addressing sustainability gaps within EU taxation law and policy, in particular: a prevailing focus on economic growth; a lack of EU-level environmental taxation; an absence of tax measures that tackle, much less consider inequalities in income and wealth; and, persisting socio-economic inequalities between men and women. The concept of sustainable development features prominently in the objectives of the European Union and is closely linked to the function of the internal market. The implications of sustainability for legal obligations, however, remain unclear, and particularly so in the context of taxation. This paper provides an outline of the current legal framework for positive and negative integration of taxation, and considers the evolution of values, objectives and obligations in European and International law with a particular focus on the legal concept of sustainable development. From this basis, it examines legislative capacities to address the economic, ecological and social dimensions of sustainable development in the area of taxation and offers preliminary options for the amendment of hard and soft law mechanisms, so as fully to support European values and objectives in the field of taxation.

"Im Rahmen der Machbarkeitsstudie wurde geprüft, inwieweit ein Bedarf für die Bestel-lung von Frauen- oder Gleichstellungsbeauftragten in Einrichtungen der beruflichen Rehabilitation und in Wohneinrichtungen besteht und Träger der Einrichtungen aus gleichstellungs- und sozialrechtlicher Perspektive zu ihrer Bestellung verpflichtet werden können. Auf Grundlage der Erkenntnisse wird die Machbarkeit der Institutionalisierung von Frauen- oder Gleichstellungsbeauftragten diskutiert." (Autorenreferat)