Ulrike Spangenberg


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Umeå universitet
SE-90187 Umeå


Samhällsvetarhuset, Plan 4


+46 90 786 62 16




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About me

Ulrike Spangenberg, Ph.D., is a Research Fellow at Umeå University. She holds a degree in law and specialises in gender equality and non-discrimination law. Her areas of expertise are national and international provisions for gender equality and non-discrimination on grounds of gender and interrelated categories addressing issues of taxation, social security, education and regulatory impact assessment. She has been working as a scientific researcher in Germany and Sweden, as an independent consultant for the German federal government, political parties, NGO´s, trade unions and universities and as a lecturer for tax and gender equality law.

Research on fiscal and tax regulations

Ulrike Spangenberg has been a research associate in the consultancy project on Family Taxation and Gender Mainstreaming for the German Federal Ministry of Finance, did extensive research and consultations on joint taxation, disparate impact of taxation and gender budgeting. The subject of her thesis, published in 2013, is the constitutional prohibition of disparate impact in income tax law. Further publications include books and papers on taxing families, marriage and same sex partnerships, supplementary pensions and a collection of papers addressing new perspectives in tax policy.

Her work within the FairTax project involves research on tax policy norms, implications of national and international commitments to gender equality and non-discrimination for the design of tax policy laws, legislative competencies of the European union and gender inequalities of specific tax instruments.

Recent publications on tax policy issues

Reform der Besteuerung von Ehe- und Lebenspartnerschaft: Argumente, Anforderungen, Alternativen (Reform of marriage- and civil partnership-taxation: arguments, requirements, alternatives), Friedrich Ebert Foundation, Berlin 2013.

with Wersig, Maria (ed.), Geschlechtergerechtigkeit steuern. Perspektivenwechsel im Steuerrecht (Steering Gender Equality – Changing Perspectives in Tax Policy), Sigma 2013.

Mittelbare Diskriminierung im Einkommensteuerrecht. Eine verfassungsrechtliche Untersuchung am Beispiel der zusätzlichen Alterssicherung (Indirect discrimination in income tax law. A constitutional study on the taxation of supplementary pensions), Nomos 2013.

Steuerliche Förderung der Altersvorsorge (Taxation of supplementary pensions), in: Aus Politik und Zeitgeschichte, 10-11/2013, 26-30.

Geschlechtergerechtigkeit im Steuerrecht?! (Gender equity in tax law?!), Friedrich Ebert Foundation, Berlin 2011.

Indirect discrimination in tax law: The case of tax deductions for contributions to employer-provided pension plans in Germany, in: Brooks et al. (eds.): Challenging Gender Inequality in Tax Policy Making: Comparative Perspectives, Hart 2011, 255-274.

with Mückenberger, Ulrich/Warncke, Karin, Familienförderung und Gender Mainstreaming im Steuerrecht (Family taxation and gender mainstreaming), Nomos 2007.

Neuorientierung der Ehebesteuerung: Ehegattensplitting und Lohnsteuerverfahren (The taxation of marriage and family: Income splitting and payroll tax procedures), Hans Böckler Foundation working paper no. 106, 2005.