Seminar 8: Applying Foucault´s theory on Episteme to issues of gender equality within tax law

At this seminar I want to use Michel Foucault’s concept of “episteme” to analyze the way in which the Swedish tax law discipline unconsciously departs from a male homo economicus and effectively precludes any critique of this premise. Swedish tax law makes no distinction between men and women. Yet, the socioeconomic effects of Swedish tax law reveal how seemingly neutral provisions disfavor women. To use a standard that seems neutral, although it effectively disadvantages a particular group of people, is commonly known as indirect discrimination. A question, therefore, is how Swedish tax law complies with constitutional and supranational demands for anti-discrimination. What is even more interesting is why this question has not been discussed within the Swedish tax law discipline. It seems to be a non-question. I think Foucault's concept of episteme can provide useful insights into why this is the case. 

Moderator: Yvette Lind (Assistant professor, Copenhagen Business School)

Paper presenter: Patrik Emblad (Post-doc at the School of Business, Economics and Law at Gothenburg University)

Patrik Emblad is a Doctor of Laws (Jur.dr.) with a specialization in tax law at the School of Law, Business and Economics, University of Gothenburg. He primarily applies discourse theory within his research, with the aim to analyze various aspects of tax law. His doctoral thesis focuses upon the way in which private law is being constructed within a Swedish tax law context. Most recently, he has investigated how the concept of sovereignty to tax may serve to maintain inter-nation power relations.

Twitter: @Pemblad

SSRN

Discussant: Eva-Maria Svensson (Professor in Law at the School of Business, Economics and Law at Gothenburg University)

Eva-Maria Svensson’s research interests include legal philosophy and theory, particularly in the field feminist/gender legal studies, freedom of speech, ageing and capability, gender equality in the Arctic and Studies of Academic Knowledge in Law.