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Full-Text Articles in Law
The Theory And Practice Of Taxing Difference, Nancy Staudt
The Theory And Practice Of Taxing Difference, Nancy Staudt
Faculty Working Papers
This is a review essay that examines Professor Edward McCaffery's important book, "Taxing Women." It argues that while McCaffery provides a detailed and nuanced analysis of the feminist and economic issues, his work is problematic in several ways. First, it is not clear that the optimal theory of taxation leads to the policy reform he proposes-it may be both underinclusive and overinclusive. Second, even if McCaffery has identified a clear economic rationale for taxing married women at a lower rate than men and single women, feminists may object to this proposed tax structure on a number of grounds. Finally, McCaffery's …
Taxing Housework, Nancy Staudt
Taxing Housework, Nancy Staudt
Faculty Working Papers
This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.
Taxation And Gendered Citizenship, Nancy Staudt
Taxation And Gendered Citizenship, Nancy Staudt
Faculty Working Papers
This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to acknowledge the importance of citizenship obligations and duties.