Kathleen Lahey is Professor and Queen's National Scholar, Faculty of Law, Queen's University, Co-director, Feminist Legal Studies Queen’s, and cross-appointed to the Queen’s Gender Studies and Cultural Studies departments. She is a member of the Ontario bar, is a director of the UK-based Tax Justice Network, and specializes in tax, corporate, gender, international tax, property, and human rights law.

She has served on numerous government commissions and has advised governments, civil society, and academic groups in Canada as well as in China, Africa, Latin America, the AsiaPacific, and the EU.

Recent publications include “‘Taxing for Growth’ vs ‘Taxing for Equality’ – Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws,” ed. Philip Alston (Oxford Univ. Press, forthcoming 2019); Gender, Taxation, and Equality in Developing Countries (UNWomen, 2018); “Feminist Judging for Substantive Gender Equality in Tax Law: Changing International and Comparative Constitutional Contexts” in Feminist Judgments: Rewritten Tax Opinions, ed. Brigitte J. Crawford and Anthony C. Infanti (Cambridge Univ. Press, 2017) 22-52; Gender Equality and Taxation in Vietnam (UNWomen, 2016, with Pham Thu Hien).

Teaching Subjects

  • Gender Equality Law (all areas)
  • Law and Sexuality
  • Corporate Law
  • Property Law
  • Fiscal Policy and Law
  • Taxation
  • Comparative Tax Law

Recent Professional Achievements

  • Expert Policy Brief, United Nations Women, NYC head office, Gender, Taxation, and Developing Countries (launched April 2018)
  • Consulting Expert, United Nations CEDAW Committee, Taxation and Gender Equality Rights under the Convention, Geneva (Nov. 2017 briefing in Geneva; 2018 briefings re Luxembourg, NZ, Cyprus, and UK Periodic Reviews)
  • Board of Directors and Senior Advisor, Tax Justice Network, London (2017-)
  • Consulting Expert on Tax Policy, United Nations Women, Timor-Leste, Dili (2016-2019); Hanoi, Vietnam (2016-)
  • Gender Advisor, Minister of Finance Canada and Status of Women Canada (2016-)
  • Visiting Professor in Fiscal Policy, Forum on Law and Society, Umeå University, Sweden (2013)
  • Co-Director, Feminist Legal Studies Queen’s, with Professor Bita Amani, since inception (2008-)
  • Organizer, FemTax Preconference, Women and Fiscal Equality, International Law and Society Conference, Honolulu (2012)
  • Organizer, with Professor Bita Amani, Feminist Legal Studies Queen’s Conference, Women, the Charter, and CEDAW in the 21st century: Taking Stock and Moving Forward (2012)
  • Member, Tromsø-Umeå-Arkhangelsk-Kingston Network on Gender and Law, since inception (2011)
  • Organizer, with Professor Bita Amani, Feminist Legal Studies Queen’s Conference, Women and Equality: Gender-based Analysis, Law and Economic Rights (2010)
  • Fiscal Policy Gender Advisor, House of Commons, Standing Committee on the Status of Women Canada (2006-2009)
  • Co-convenor, International Sociolegal Feminisms, Law and Society Association Collaborative Research Network (no. 38), since inception (2009)
  • Ontario Bar Association Sexual Orientation and Gender Identity Committee, Hero Award (2009)
  • Organizer, with Professor Bita Amani, Feminist Legal Studies Queen’s Conference, Women and Fiscal Equality (2009)
  • Legal Counsel, Same-Sex Marriage Reference (SCC 2004); Barbeau v. BC (AG) and Canada (AG) (BCCA 2003); Lovelace v. Canada (AG) (SCC 1999)
  • Member, Law Commission of Canada Advisory Board on Adult (1999-2002); Ontario Fair Tax Commission Working Groups on Corporate Taxation and the Taxation of Women (1991-2002); Ontario Advisory Council on the Status of Women (1988-1991)
  • Recipient, Queen's Law Students' Society Teaching Award (1998)

Selected Publications

  • Gender, Taxation, and Equality in Developing Countries: Issues and Policy Recommendations (NY: UNWomen, 2018) [plus four detailed policy briefs]
  • ‘”Taxing for Growth” vs “Taxing for Equality” – Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws,’ in Human Rights and Tax in an Unequal World, ed. Philip Alston (Oxford: Oxford Univ. Press, forthcoming 2018)
  • Timor-Leste Proposed Tax Reforms: Gender and Poverty Impact, Income Tax and VAT Options, and Recommendations (Dili, TL: UNWomen Timor-Leste, forthcoming 2018)
  • 'Australian Tax/Transfer Policies and Taxing for Gender Equality: Comparative Perspectives and Reform Options,’ in Tax, Social Policy and Gender: Rethinking Equality and Efficiency, ed. Miranda Stewart (Canberra: Australian National Univ. Press, 2017) 35-68
  • 'Feminist Judging for Substantive Gender Equality in Tax Law: Changing International and Comparative Constitutional Contexts,' in Feminist Judgments: Rewritten Tax Opinions, ed. Brigitte J. Crawford and Anthony C. Infanti (Cambridge Univ. Press 2017) 22-52
  • 'Tax Units in Canada and Gender: Ability to Pay, Equity, or Keeping Women in their Place?' in Income Tax at 100 Years: Reflections on the Income War Tax Act, eds. Jinyan Li, Brian Wilkie, and Larry Chapman (Toronto: Canadian Tax Foundation, 2017)
  • ‘The Politics of Income Splitting, Sex Equality, and Sex Role Stereotypes in Comparative Perspectives,’ in Caring for Children: Social Movements and Public Policy in Canada, eds. Rachel Langford, Susan Prentice, and Patrizia Albanese (Vancouver: Univ. of British Columbia Press, 2017) 37-72
  • Gender Equality and Taxation in Vietnam (Hanoi: UN Women, 2016) (with Pham Thu Hien)
  • Equal Worth: Designing Effective Pay Equity Laws for Alberta (Edmonton: University of Alberta Parkland Institute, 2016)
  • “Uncovering Women in Taxation: The Gender Impact of Detaxation, Tax Expenditures, and Joint Tax/Benefit Units: (2015) 52: 2 Osgoode Hall Law Journal 429-461
  • “Women and Taxation” in Dan Hind, ed., The Greatest Invention: Tax and the Campaign for a Just Society (Oxford: Tax Justice Network, 2015)
  • The Alberta Disadvantage: Gender, Taxation, and Inequality (Parkland Institute, Univ. of Alberta 2015).
  • ‘Gender Challenges and Human Capital in the North,” Arctic Yearbook 2014, 1-42
  • ‘Economic Crisis, Gender Equality, and Policy Responses in Spain and Canada,’ Feminist Economics 19(3): 1-36 (2013) (with Paloma de Villota)
  • Canada’s Gendered Budget 2012: Impact of Bills C-38 and C-45 on Women (Kingston: FLSQ Working Paper, 2012) 1-207
  • ‘At the Intersection of Global Economic Crisis and State Anti-feminism: Women in Canada, 2008-2009.’Investigaciones Feministas/Feminist Research 2(1): 55-70 (2011)
  • ‘The "Capture" of Women in Law and Fiscal Policy: Implications for the Tax/Benefit Unit and Gender Equality.' In Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives, ed. Kim Brooks, et al. (London: Hart Publishing, 2011) 1-28
  • Editor, Women and Fiscal Equality, ed. Canadian Journal of Women and the Law 22(1):1-326 (2010) [Special symposium issue]
  • ‘International Transactions, Taxation, and Women: The Critical Role of Gender Analysis,’ University of British Columbia Law Journal 42(2): 363-417 (2010)
  • ‘Women, Substantive Equality, and Fiscal Policy: Gender-based Analysis of Taxes, Benefits, and Budgets,’ Canadian Journal of Women and the Law 22(1): 29-108 (2010)
  • ‘Same-sex Marriage, Transnational Activism, and International Law: Strategic Objectives Beyond Freedom to Marry,' American Society of International Law Annual Proceedings 2010:6.
  • ‘Missing Women: Gender Impact Analysis and International Taxation,’ in Globalization and Its Tax Discontents: Tax Policy and International Investments, ed. A. Cockfield (Toronto: University of Toronto Press, 2010) 153-170
  • ‘Engendering Changes in Unpaid work in Canada,’ FedCan ‘Equity Matters,’ ed. Malinda S. Smith (Apr. 15 2010)
  • What about Women? Gender Analysis of Discussion Paper on New Brunswick's Tax System (Frederickton: New Brunswick Advisory Council on the Status of Women, 2008) 1-45
  • New Brunswick and Fiscal Policy: Tax Women Fairly - Or at Least ‘Do No Harm’(Frederickton: New Brunswick Advisory Council on the Status of Women, 2008) 1-10
  • Gender Impact Analysis of Alternative Tax Reform Measures for New Brunswick (Frederickton: New Brunswick Advisory Council on the Status of Women, 2008) 1-13 (2008)
  • Selected briefs submitted to Parliament of Canada Standing Committees:
    • ‘Gender Impact of Canadian Controlled Private Corporation Tax Planning Strategies and Assessment of Proposed Legislative Amendments’ (House, Finance, 2017)
    • ‘Gender and Economic Equality: A Matter of Human Rights’ (Senate, Human Rights, 2016)
    • ‘Budget 2015 Priorities: Women’s Economic Equality’ (House, Finance, 2015)
    • ‘Income Inequalities in Canada: Fiscal and Gender Dimensions’ (House, Finance, 2013)
    • ‘Improving Economic Prospects for Canadian Girls’ (House, Status of Women, 2012)
    • ‘”Shared Prosperity and a High Standard of Living for All” must Include all Women Equally’
    • (House, Finance, 2011)
    • ‘Cancellation of the 2011 Mandatory Long Form Census and Unpaid Work Questions: Impact on
    • Women’s Equality in Canada’ (House, Status of Women, 2010)
    • ‘Budget 2010: Still Leaving Women Behind’ (House, Finance, 2010)
    • ‘The “Male Breadwinner” Model of Unemployment Insurance: Gender Analysis of Regular Benefits’
    • (House, Status of Women, 2009)
    • ‘Canada’s Budgets 2006-2009: Designed to Leave Women Behind’ (House, Status of Women, 2009)
    • ‘Gender Analysis of ‘Tax-free Savings' and Income Splitting with TFSAs' (House, Finance, 2008)
    • ‘Critique of the Department of Finance "Gender Analysis of Tax Measures in Budgets 2006 and
    • 2007"' (House, Status of Women, 2008)
    • ‘Where are the Women? Gender Analysis of Direct Expenditures, Tax Revenues, and Tax
    • Expenditures in Budget 2008' (House, Status of Women, 2008)
    • ‘The Gender Budget: Gender-based Analysis of Revenues and Expenditures' (House, Status of
    • Women, 2007)
  • Women and Employment: Removing Fiscal Barriers to Women's Labour Force Participation (Ottawa: Status of Women Canada, 2006) 1-96
  • ‘Gender-based Analysis and Women's Equality: The Promise of Gender Mainstreaming in China and Canada’ (Beijing: All-China Women's Federation Women's Studies, 2005, trans.)
  • Same-sex Marriage: The Personal and the Political (Toronto: Insomniac Press, 2004) (with Kevin Alderson)
  • The Benefit/Penalty Unit in Income Tax: Diversity and Reform (Ottawa: Law Commission of Canada, 2001) 1-98
  • The Impact of Relationship Recognition on Lesbian Women in Canada: Still Separate and Only Somewhat 'Equivalent' (Ottawa: Status of Women Canada, 2001) 1-110
  • Are We Persons Yet? Law and Sexuality in Canada (Toronto: University of Toronto Press 1999) 1-474

Selected Conference Papers and Presentations

  • ‘Gender Equality, Taxation, and Developing Countries: Issues affecting rural women,’ Coalition for Tax Justice, Tax Justice Network, and Feminist Legal Studies Queen's Gender and Taxation Panel,
  • UN CSW, New York, 2018
  • ‘Who Pays for Canada? Gender Inequality and Tax/Transfer Policies,’ MISC 2018 Conference, McGill University, Montreal, 2018
  • ‘Gender, Race, Indigenous Peoples, and Tax/Revenue Laws: Poverty, Equality, and Development Issues,’ (Re)Production: Inequalities of Gender, Racialization, and Class Feminist Legal Studies, Queen's IWD Conference, Kingston, 2018
  • ‘Gender Equality, Human Rights, and Financial Transparency: Women, developing countries, and corporations in transnational narratives,’ Financial Transparency Conference, Financial Transparency Coalition, Helsinki, 2017
  • ‘Gender Budgeting and GBA in Canada and Internationally: History, Purposes, Methods, and Outcomes,’ GBA+: Developing Expertise for Gender-Based Analysis Plus Conference, Ottawa, 2018
  • ‘Financing for Development and Taxing for Sex Equality: Finding the gender impact of domestic and transnational tax laws,’ Tax Justice Network, Financial Transparency Coalition, ActionAid, Women's Working Group on Financing for Development, Christian Aid, and Government of Ecuador, United Nations, Financing for Development Forum, New York, 2017
  • ‘Taxing for Sex Equality: How domestic tax policies increase women's economic inequality,’ Tax Justice for Women's Rights, Tax Justice Network and Global Alliance for Tax Justice, United Nations, Commission on the Status of Women, New York, 2017
  • ‘Resource Development and Revenue Issues and Policies: Gender Impacts and Policy Options,’ Women’s Rights and Tax Justice Convening, FES, Global Alliance for tax Justice, Tax Justice Network, and PSI, Bogata, 2017
  • ‘Discriminatory Tax Regimes and Gender Equality: International, Regional, and National Dimensions,’ Women’s Rights and Tax Justice Convening, FES, Global Alliance for tax Justice, Tax Justice Network, and PSI, Bogata, 2017
  • ‘Transforming Taxation to achieve Gender Equality by 2030,’ Seminar of the United Nations AsiaPacific Region and Ministries of Finance, Bangkok, 2016
  • ‘Tax Justice and Tax Theory: Designing and Evaluating Gender-Equal Tax Systems,’ Symposium of St. Antony’s College, University of Oxford, 2016
  • ‘Gender Responsive Budgeting: Taxation and Fiscal Policies,’ Three-day training school for VietNam National Institute of Finance, Ministry of Finance Viet Nam, Embassy of Canada, and UN Women, Hanoi, VN, 2016
  • ‘Fiscal Reform Options for Timor-Leste: Gender and Poverty Implications,’ Workshop of Rede Feto and UN Women, Dili, Timor-Leste, 2016
  • ‘Women, Taxation, Equality, and the Transnational,’ Panel of International Sociolegal Feminisms [CRN38] and Gender, Development, and Fiscal/Economic Policy [IRC19], Law and Society Association Conference, New Orleans, 2016
  • ‘Gender and Taxation in the EU – From Taxing for Growth to Taxing for Sex Equality,’ Conference of the European Parliament Greens/EFA, Brussels, 2016
  • ‘Economic Gender Equality in Canada: Market, Care, Tax, and Benefit Issues and Solutions,’ Meeting of the Federal-Provincial-Territorial Ministers Responsible for the Status of Women, Edmonton, Alberta, 2016.
  • ‘Human Rights, Gender Equality, Poverty, and Taxation,’ Conference of the NYU Law School Human Rights Clinic, New York, 2016
  • ‘Using Human Rights Laws to combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws,’ Closed roundtable of the NYU Law School Human Rights Clinic, New York, 2016
  • ‘Gender, Anti-Corruption, and Tax Administration in Africa,’ Conference on Gender and Tax in Africa of the International Centre for Tax and Development, Accra, Ghana, 2016
  • ‘Gender Budgeting in the AsiaPacific Region: Opportunities and Challenges,’ Meeting of the National Institute of Financial Management, Government of India, and UN Women, Jaipur, India, 2016
  • ‘Achieving Economic Security for Women in Alberta: The Role of Taxes, Expenditures, and Policy Development,’ Gender and Economic Security in Alberta, Interdisciplinary Symposium, Congress, University of Calgary, 2016
  • ‘Gender Justice and Tax Justice,’ International Strategy Meeting of the Center for Economic and Social Rights, Lima, Peru, 2015
  • ‘Gender Equality, “Taxing for Growth,” and Income Inequalities,’ Funding Democracy Summit of the Public Service Association of Canada, Ottawa, 2015
  • ‘Tax/Transfer Policy and Sex Equality: What Australia, Canada, and the UK should Learn from Experience,’ Workshop of the Tax Transfer Policy Institute and the Gender Institute, Australian National University, Canberra, 2015
  • ‘Taxing for Equality: Uncovering the Gender Impact of Tax and Benefit Policies,’ Meeting convened by Ministry of Finance, Thailand, and UN Women, Bangkok, Thailand, 2015
  • ‘Taxing for Gender Equality: Gender Impact of Fiscal Policies at Macro, Meso, and Micro Levels,’ Macroeconomic Expert Roundtable of the UN Women East and Southern Africa Region, Nairobi, Kenya, 2015
  • ‘The PfA calls for Taking Back the Budget and Taxing for Equality – Not for Detaxation and ‘Tax Cuts or Growth’,’ Roundtable on Institutional Mechanisms for the Advancement of Women NGO Forum Beijing+20, UN ECE Regional Review, Geneva, 2014
  • ‘Gender Equality and Taxation: Key Fiscal Issues in Financing for Development,’ UNWomen Expert Gender Meeting, London, UK, 2014
  • ‘Sex Equality and Off-Budget Governance: Detaxation, Tax Expenditures, and Joint Taxation,’ International Sociolegal Feminisms, Law and Society Conference (Boston, June 1 2013)
  • ‘Critical Tax Policy: Uncovering Women in Fiscal Policy,’ Osgoode Hall Law School, Tax Policy for a Better Tomorrow, Workshop in honour of Neil Brooks (Toronto, May 10 2013)
  • ‘Challenges in the Arctic: A Gender Perspective,’ Arctic Council (Kiruna, May 14 2013)
  • ‘Comparative Studies on Gender Equality in the Arctic Region,’ Tromsø-Umeå-Arkhangelsk-Kingston Network on Gender and Law Conference, Gender and Arctic Directions (Umeå, May 7 2013)
  • ‘Detaxation, Demodernization, and Inequality: Gender Impacts,’ NordTax Workshop, Forum for Studies on Law and Society, Umeå University (Umeå, Mar. 15, 2013)
  • ‘Designed to Fail: Aboriginal Governance, Federal Funding, and Attawapiskat,’ Feminist Legal Studies Queen’s Conference, Bodies of Law: Women’s Health and Equality (Kingston, Mar. 1 2013)
  • ‘Women and Equality in 21st century Canada,’ Women’s Forum des Femmes, Government Conference Centre (Ottawa, Oct. 18 2012)
  • ‘Women in the Arctic Region: Key Economic, Governance, and Budgetary Issues, International Arctic Feminist Workshop, Northern (Arctic) Federal University (Arkhangelsk, Jun. 26 2012)
  • ‘Taxation, Fiscal Fictions, and Male “Capture” of Wealth, International Sociolegal Feminisms, International Law and Society Conference (Honolulu, Jun. 7 2012)
  • ‘Identifying the Gender Impact of Tax, Benefit, and Fiscal Policies, International Sociolegal Feminisms Preconference Workshop, International Law and Society Conference (Honolulu, Jun. 4 2012)
  • ‘Sex, Money, and Gender Budgeting for Justice and Equality,’ Association for Women’s Rights in Development [AWID] Conference, Transforming Economic Power (Istanbul, Apr. 19 2012)
  • ‘Tax Fairness, Inequality, and the Political Economy of Women,’ Canadians for Tax Fairness Conference, Fair Tax Summit (Ottawa, Mar. 30 2012)
  • ‘Financing for Gender Equality: Taxes, Budgeting, and Recessions in Comparative Context,’ United Nations, Committee on the Status of Women, 56th Session, NGO Conference (NY, Mar. 6 2012)
  • ‘”Going for Growth” and “Tackling Inequality” – Why Gender Equality always Matters,’ Feminist Legal Studies Queen’s Conference, CEDAW and Moving Forward (Kingston, Mar. 2 2012)
  • ‘Globalizing Fiscal Policy and Disappearing Equality: Economic Crises, Taxes, and Spending,’ International Sociolegal Feminisms, Law and Society Conference (San Francisco, June 11 2011)
  • ‘Taxation, Budgeting, and Canadian Social Security Structures,’ University of Tromsø Faculty of Law, Workshop on Gender and Law (Tromsø, May 2011)
  • ‘Gender Equality, Taxation, and Crisis Policies: The Difference Politics can Make,’ Universidad Complutense, Applied Economics, Workshop on Fiscal Gender Analysis (Madrid, May 2011)
  • ‘Gender Impact of Canada’s Crisis and Recovery Policies,’ Feminist Alliance for International Action [FAFIA], Annual Meeting (Ottawa, Feb. 2011)
  • ‘Gender, Economic Crisis, and Fiscal Policy: Canada and Spain, 2008-2011.’ Association of Feminist Economists, Annual Conference, University of Buenos Aires, Faculty of Economics (Argentina, Jul. 2010)
  • ‘A Latchkey of her Own: Women and Economic Equality.’ International Feminist Conference, Challenging Inequality (Barbados, Jun. 2010)
  • ‘CEDAW, Gender-based Analysis, and Sex Equality in Canada, 2010.’ University of Windsor Faculty of Law, Kathleen Lahey Annual Lecture Series (Windsor, Feb. 2010)
  • ‘Sex, Gender, and Equality in 2010: Canada’s Role in the World.’ House of Commons, Symposium on Women and Equality (Ottawa, Jan. 2010)
  • ‘Sex, Gender, Sexuality, Race, and Equality: Losing Ground in Canada.’ Memorial University Women’s Studies, Annual Speaker Series (St. John’s Nfl, Jan. 2010)
  • ‘”Sexism in the Treasury” – Gender-Based Analysis, Tax Expenditures, and the Joint Tax/Benefit Unit,’ Osgoode Hall Law School Conference, Tax Expenditures (Toronto, Sept. 9, 2009)
  • ‘Sexuality, Gender, and Marriage: The Tax on Queer Marriage,’ 2nd World OutGames, International Human Rights Conference (Copenhagen, Jul. 28, 2009)
  • ‘Women in Law and Fiscal Policy.’ International Institute for the Sociology of Law, Challenging Gender Inequality in Tax Policy (Oñati, May 14, 2009)
  • ‘How the Tax System affects Women’s Access to Paid Work,’ Adva Center, Women's Budget Forum (Tel Aviv, Nov. 2008)
  • ‘Making Tax Reforms Work for Women,’ International Development Research Centre, International Women’s Day Program (Ottawa, Mar. 2008)
  • ‘Tax Policies and Women in Canada's Modern Economy,' United Nations, Committee on the Status of Women, 52th Session, NGO Conference (NY, Mar. 2008)

Research Funding

  • Social Sciences and Humanities Research Council grants held continuously from 1986 through 2019: Current grant: $189,700 (approx), 2015-2019
    • Total SSHRC funding to date: Can$815,000 (all but two have been individual grants)
  • Other Canadian public agency grants (eg, Law Commission of Canada, Law Foundation of Ontario, Status of Women Canada Research Trust Fund, university grant funds) have been held during the same period:
    • Total nonSSHRC public research funding to date: Can$201,000
  • International funding agency consortium and collaboration grant applications drafted and funded (EU Horizon2020, 2015; Wallenberg, 2016):
    • Total international funds granted to funded groups: Euro3.07 million (Queen’s University did not receive any of that funding because of EU grant regulations, but in kind services provided substantial innovative fiscal, tax, and legal analysis that formed the basis for the work of three of the 8 substantive work packages)