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Taxing Civil Rights Gains, Anthony C. Infanti
Taxing Civil Rights Gains, Anthony C. Infanti
Anthony C. Infanti
In this article, I take a novel approach to the question of what constitutes a “tax.” I argue that the unique burdens imposed on same-sex couples by the federal and state “defense of marriage” acts (the DOMAs) constitute a tax on lesbian and gay families.
Classifying the DOMAs as a “tax” has important substantive and rhetorical consequences. As a tax, the DOMAs are subject to the same constitutional restrictions as other taxes. This opens them to challenge under the federal constitution’s direct tax clauses and the uniformity clauses present in many state constitutions. Where such constitutional challenges are unavailable or …