The aim of this conclusion is to return to the some of the themes that have been addressed in previous chapters. Its purpose is to summarise, whereas the penultimate chapter had a more practical aim – to identify the most important arguments covered in this book, and from this to articulate a theoretical basis for consideration of the intersections between women, tax policy and the law. Three themes emerged: the uncomfortable relationship between the paid market, and equality; the usefulness of tax as a forum for analysing the place of women in the paid market economy; and the difficulty of achieving clarity in the distinctions between the different spheres (public–private), and indeed states (one's country; the international, economic order; the ‘tax state’) within which women work, interact with their governments and pay taxes. This book concludes that a woman-focused analysis of the relationship between tax policy and the law will need to engage with each of these themes.

This book has constructed arguments on several platforms, with differing degrees of specificity, and focus. In some places – for example, Chapter 6, ‘Tax Policy Applied’ – the focus quite directly was upon the UK. The reason for this focus in some ways simply was to acknowledge the enormous interest in recent developments in UK tax law. Those concerned about tax policy and women are likely to want to know more about the well-publicised child-centric vision of the Blair–Brown welfare state; and, perhaps even more so, would wish to read about the Arctic Systems case.