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Full-Text Articles in Taxation-Federal
The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti
The House Of Windsor: Accentuating The Heteronormativity In The Tax Incentives For Procreation, Anthony C. Infanti
Articles
Following the Supreme Court’s decision in United States v. Windsor, many seem to believe that the fight for marriage equality at the federal level is over and that any remaining work in this area is at the state level. Belying this conventional wisdom, this essay continues my work plumbing the gap between the promise of Windsor and the reality that heteronormativity has been one of the core building blocks of our federal tax system. Eradicating embedded heteronormativity will take far more than a single court decision (or even revenue ruling); it will take years of work uncovering the subtle …
Heteronormativity And The Federal Tax Code, Nancy J. Knauer
Heteronormativity And The Federal Tax Code, Nancy J. Knauer
Nancy J. Knauer
Proponents of same-sex marriage demand equal marriage rights as a matter of fundamental human dignity and as a means to gain certain legal benefits and protections. The ability to file joint federal income tax returns is invariably listed as one of the benefits associated with marriage. This outsider perspective contradicts the popular notion that the income tax is anti-marriage and offers a useful vantage point from which to analyze the marital provisions of the federal tax code, the treatment of the provisions in tax scholarship, and legislative proposals for "pro-family" tax reform. The joint filing provisions are just one example …