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Tax Reform and Feminist Theory in the United States: Incorporating Human Connection

Julie Nelson ()

Journal of Economic Studies, 1991, vol. 18, issue 5/6, pages 11-29

Abstract: Argues the case for reform of US tax codes from a feminist viewpoint. “The household” and “the individual” are falsely distinguished in the tradition of taxing only adult male breadwinners -women being engulfed in “the household”. Describes recent analysis of human identity in terms of separation and connection. Suggests tax structure be based on persons-in-relation: an individual earner plus his or her dependants.

Keywords: Gender; Income tax; Tax allowances; Taxation; USA; Women (search for similar items in EconPapers)
Date: 1991

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