The purpose of this research was to determine whether horizontal equity in the taxation of individuals in South Africa improved after the legislative changes from 1984 to 1995 and the Katz Commission recommendations. After an extensive literature study, horizontal equity in the taxation of individuals in South Africa was defined as the equivalent tax treatment in equivalent economic circumstances for the same economic units. The household as the economic unit, is the unit to be considered when evaluating horizontal equity. The study also reviewed the solutions found in other countries for the dilemma of the one-breadwinner versus the two-breadwinner married couple. It was found that the tax systems of most countries provide relief to the one-breadwinner couple while the working wife was taxed separately from her husband or had the option to be taxed separately. An important part of this study compared the tax of the unmarried taxpayer and the married couple as the units for horizontal equity. It was found that, although two-breadwinner married couples were discriminated against until the separate taxation of married couples was introduced, the one-breadwinner couple and single taxpayers with dependants now suffer more horizontal inequity than was previously the case. The research indicated that to attain greater horizontal equity provision should also be made for families and households with only one breadwinner (breadwinner being defined as the provider in a one-breadwinner couple or a ·taxpayer with dependents). Recommendations made to alleviate this inequity are transferable allowances for spouses, or, without ~ontravening the Constitution's demands for equality, a separate rate schedule for breadwinners, a fixed allowance or rebate for breadwinners, or a proportional allo~ance depending on the breadwinner's income. The study also addressed the financial and administrative implications and political acceptability of these recommendations and concluded that the proportional allowance, although expensive, would come the closest to providing the greatest horizontal equity. The research into the international tax measures to promote equity revealed that horizontal equity could be further promoted by providing tax relief for child-care and day-care facilities. This would benefit both the two-breadwinner married couple and the single parent with dependent children. / Financail accounting / D.Com. (Applied Accountancy)

MGS / Institute for Youth and Gender Studies

No description available.

Cette recherche se concentre sur les inégalités de genre rencontrées par les jeunes femmes chrétiennes mariées au Liban lors de leur transition vers l'âge adulte. L'objectif de cette étude est de comprendre les mécanismes qui contribuent à l'imposition de limites professionnelles à ces femmes, malgré leur niveau d'éducation et leurs qualifications. Le premier volet de la recherche explore les transformations de la famille, les évolutions du marché de l'emploi et la place des femmes au Liban. Bien que le pays ait connu des avancées positives en termes d'égalité des sexes et d'autonomisation des femmes par rapport à d'autres pays arabes, certaines restrictions persistent en raison de facteurs tels que la religion, les conflits régionaux, le système économique et une structure légale fondée sur un système patriarcal et conservateur. Cette recherche met en évidence le caractère genré de la transition à l’âge adulte et son impact spécifique sur les femmes libanaises. La question de la transition vers l’âge adulte y est abordée à travers les travaux d’Olivier Galland. Les expériences vécues par les femmes, quant à elles, sont approfondies au moyen de perspectives féministes. Les parents continuent d'exercer une influence sur les choix de vie et les orientations professionnelles de leurs enfants, même après leur départ du foyer, ce qui peut limiter leur autonomie et entraîner des tensions familiales. La méthodologie adoptée repose sur une approche qualitative. Des entretiens semi-dirigés ont été réalisés avec des travailleuses libanaises qui sont mariées et mères, ayant des enfants, afin de recueillir des données pour l'analyse. Les résultats de ces entretiens mettent de l’avant les attentes contradictoires des parents. Ceux-ci ont tendance à inciter leurs filles à adopter un mode de vie traditionnel et, à la fois, à soutenir leurs ambitions professionnelles. Le rôle clé qu’adoptent les mères des participantes dans la possibilité qu’ont les femmes libanaises de concilier travail, responsabilités familiales et foyer est également mis en évidence. Malgré l'opposition de la société traditionnelle, les femmes libanaises manifestent toujours une volonté de travailler et les conjoints témoignent d'un soutien envers leurs épouses. / This research focuses on gender inequalities faced by young married women in Lebanon during their transition to adulthood. The objective of this study is to understand the mechanisms that contribute to the imposition of professional limitations on these women, despite their level of education and their qualifications. The first aspect of the research explores family transformations, changes in the job market, and the position of women in Lebanon. While the country has made positive advancements in terms of gender equality and women's empowerment compared to other Arab countries, certain restrictions persist due to factors such as religion, regional conflicts, the economic system, and a legal structure based on a patriarchal and conservative system. This research highlights the gendered nature of the transition to adulthood and its specific impact on Lebanese women. It relies on the one hand, on the work of Olivier Galland to analyze the transition and, on the other hand, it integrates feminist perspectives to deepen the understanding of the experiences lived by these women. Parents continue to exert influence over their children's lifestyle choices and career paths, even after they have left home, which can limit their autonomy and lead to family tensions. The adopted methodology relies on a qualitative approach. Semi-structured interviews were conducted with married Lebanese women who are also working and have children, in order to gather data for analysis. The results underscore the contradiction between parents' encouragement to adopt a traditional lifestyle and their support for married, working women. The pivotal role of the participants' mothers in enabling Lebanese women to balance work, family responsibilities, and the household is also highlighted. Despite societal opposition, Lebanese women continue to express a willingness to work, and modern spouses demonstrate support for their wives.

This thesis examined husband immobility and the international migration of married women from Zimbabwe. Data was collected from husbands and wives in married couple households where the wife had migrated alone. Face-to-face semi structured interviews were conducted with migrant women’s husbands in Zimbabwe while migrant women were interviewed in countries of destination telephonically. Empirical results showed that migrant women and their husbands were middle aged. Preferred countries of destination were in the region and the United Kingdom. Having a wife’s own social contacts in the preferred destination encouraged migration by reducing financial and emotional costs. Husbands' immobility facilitated wifely migration. Many wives exercised agency in migration decision making with more wives than husbands having initiated the discussion on migration. There were also cases of joint and wife sole decision making. With a few exceptions decision making was consensual. The women migrated as a survival strategy. In several households remittances were the primary source of income. Husbands were the main recipients of remittances. Some wives gave instructions on how the remittances should be used. Overall, remittances were used for paying fees, buying assets and for household upkeep. Some of the women had not visited their families since their migration. The physical separation of spouses had caused emotional distress in some marital relationships. The majority of respondents cited loss of consortium as a major problem. / Sociology / D. Phil.

This thesis examined husband immobility and the international migration of married women from Zimbabwe. Data was collected from husbands and wives in married couple households where the wife had migrated alone. Face-to-face semi structured interviews were conducted with migrant women’s husbands in Zimbabwe while migrant women were interviewed in countries of destination telephonically. Empirical results showed that migrant women and their husbands were middle aged. Preferred countries of destination were in the region and the United Kingdom. Having a wife’s own social contacts in the preferred destination encouraged migration by reducing financial and emotional costs. Husbands' immobility facilitated wifely migration. Many wives exercised agency in migration decision making with more wives than husbands having initiated the discussion on migration. There were also cases of joint and wife sole decision making. With a few exceptions decision making was consensual. The women migrated as a survival strategy. In several households remittances were the primary source of income. Husbands were the main recipients of remittances. Some wives gave instructions on how the remittances should be used. Overall, remittances were used for paying fees, buying assets and for household upkeep. Some of the women had not visited their families since their migration. The physical separation of spouses had caused emotional distress in some marital relationships. The majority of respondents cited loss of consortium as a major problem. / Sociology / D. Phil.

The main objectives of the study are to determine the extent of control women have over sexual matters in Swazi traditional marriages; to identify the factors influencing the extent of control women have over sexual matters in traditional marriages; and to analyse the consequences of women’s lack of control over sexual matters on the women themselves, their families and their communities with regard to development. Reviewed literature and identified themes were verified in the field through focused group discussions and key informant interviews. The study revealed that women in traditional marriages do not have control over their sexuality because of the obligations and cultural practices inherent in the marriage restricting women’s involvement in decision making in sexual matters. This position undermines the social and economic development of women, families and communities. It is therefore recommended that cultural practices be amended to improve the status of women in decision making. / Development Studies / M.A. (Social Sciences)

This research project arose from my journeys with Protestant Christian women who were living in sexually unhappy marriages. In South African Protestant faith communities there is the expectation that Christian marriages will experience sexual fulfilment. For many Christian women however, sexual unhappiness becomes their reality. Sexuality is cocooned in silence not only within the church, but also in many Christian marriages. This leaves many Christian women (and men) with little or no recourse to address sexually unhappy marriages. My research journey briefly explored the social construction of sexuality within the history of Christianity to see which discourses underpin current constructions of White Christian female sexuality. This participatory feminist action research journey centralised the voices of present-day contexts: Protestant Christian women, as well as clergy, were invited to share their understandings and interpretations of matrimony and sexual practices in relation to their faith. With the help of narrative therapeutic practices, some of the dominant social and religious discourses that constitute White Christian female sexuality were explored, deconstructed and challenged. This research journey aimed to penetrate this silence and to invite Christian women, who are living in sexually unhappy marriages, to share their experiences. This exploration included the faith predicaments and relational complexities, challenges and dilemmas Protestant Christian women experience when living in sexually unhappy marriages. This feminist-grounded action research explored the effects and consequences which living in sexually unhappy marriages held for the cosearchers. / Practical Theology / D.Th. (Specialisation in Pastoral Therapy)

Industrial and Organisational Psychology / M.A. (Industrial Psychology)

In this thesis we study the interdependency of individual decisions on work and family, particularly the dynamic interaction of the marriage market and the labor market. My basic idea is that marital status affects individual labor supply decisions, and in turn, labor market condition influences marriage formation and dissolution. While these interactions are evident, the overwhelming majority of research on labor or family economics usually simplifies the individual decision-making by assuming that one of two markets outcomes is given while studying the other one. In the empirical study, endogeneity issues are troublesome, especially under the dynamic setting. My work takes a different approach. I directly model the individual decision-making, which describes how marriage market and labor market interact with each other; and matching with survey data we empirically recover the underlying economic environments that characterize the structure of the marriage market and the labor market. I further examine to what extent my model explains the observed facts. Very few studies have been conducted to explore work and family issues in this direction partly due to its complexity. The structural models, besides the conventional regression, improve our perceptions on how individuals form decisions on work and family, which have far-reaching implications on policy designs and welfare evaluations. In my thesis, I explore all these issues in three steps. In chapter 1, I explain a stylized fact that there exists a positive correlation between rising wage inequality and declining marriage rates. A two-sided matching model is developed to exploit a theoretical channel through which wage inequality affects marriage rates. My model features a steady state equilibrium in which the whole marriage market is divided into groups and only people in the same group will marry each other. Using the Integrated Public Use Microdata Series (IPUMS) data from 1970 to 2000, my estimates indicate that a structural change occurs in the U.S. marriage market. The higher matching efficiency and declining elasticity of men suggest that the nowadays marriage market provides more chance to meet and better gender equity, though higher arrival rates also raise the outside options of getting married. Additionally, I find that wage inequality accounts for over 38% of the decline in marriage rate, which is underestimated in Gould (2003). Chapter 2 examines household dynamic labor supply after introducing bargaining between husbands and wives, which has not been thoroughly studied previously in literature. Here bargaining between husbands and wives determines the amount of husbands' earnings that are transferred to wives for their private consumption. A household search model that incorporates the intrahousehold bargaining is developed and estimated using panel data from the year 2001 Survey of Income and Program Participation (SIPP). My results show that the portion of household income shared by husbands for private consumption is responsive to their employment status, suggesting the existence of the bargaining between the U.S. couples. My findings also imply that the labor supply of women will increase with higher women wage and lower money transfer from husbands to wives, showing that the income effect dominates for wives. Moreover, the wage frontier of husbands is positively correlated with wives' wages and negatively correlated with husbands' earnings transferred to wives, highlighting that husbands are subject to both the income effect and intra-household bargaining, and their decisions depend on which effect dominates. In the third and the last chapter, I study household unemployment duration. Previously, most studies have addressed the topic of job search at the individual level. This chapter studies job search patterns of married couples and in particular compares couple's unemployment duration given their spousal earnings. A household search model is introduced, which includes the bargaining between husbands and wives. I use the year 2001 panel data Survey of Income and Program Participation (SIPP) to estimate the structural model of family decisions. Our findings reveal that there exists a gender asymmetry in job search of the U.S. household: The more husbands earn, the longer wives search for a job; but the more wives earn, the sooner husbands find a job. / text