Cover -- Half-title -- Title -- Copyright -- Dedication -- Contents -- List of Illustrations -- List of Tables -- List of Contributors -- List of Common Abbreviations -- Introduction -- Chapter 1. Foundations of critical tax theory -- Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers -- United States Taxation of Working Wives and Mothers -- Aggregation -- Employees Cost of Earning Income and Earned Income Allowances -- Deduction of Child-Care Expenses -- The Conceptual Basis for 214 and the Family Income Limitation for Working Mothers -- Does Unfavorable Taxation of Working Wives Actually Create a Work Disincentive? -- Chapter 2. Historical perspectives on taxation -- Dollars and Selves: Women's Tax Criticism and Resistance in the 1870s -- The Woman's Journal: Its Potential and Limitations as Database -- Dollars Arguments for Suffrage -- Taxation Redefined: Arguments About Self -- Property and Partiality: Ethnicity, Race, Class, and Limited Suffrage -- Conclusion -- Split Income and Separate Spheres: Tax Law and Gender Roles in the 1940s -- Perceptions of Women's Roles During the 1940 -- Income Splitting and Gender Roles -- The Spread of Community Property -- A Proliferation of Husband-Wife Partnerships -- The Adoption of the Joint Return - A Return to "Normalcy" -- The Rhetoric of the Anti-Progressive Income Tax Movement: A Typical Male Reaction -- The Classic Arguments Against Progressivity and Their Rebuttals -- Economic Objections to Progressivity -- Philosophical Premises and Progressive Taxation -- The Premises of Neoclassical Economics and Neoconservative Philosophy -- Alternative Visions -- Conclusion -- Chapter 3. The goals of tax policy -- Racial Equality in the Twenty-First Century: What's Tax Policy Got to Do with It? -- Current Tax Policy and Race Discrimination in the Labor Market.

Revamping the Federal Tax Laws to Discourage Labor Force Discrimination -- Conclusion -- Discursive Deficits: A Feminist Perspective on the Power of Technical Knowledge in Fiscal Law and Policy -- The Technical in Tax Law -- Feminist Challenges to Fiscal Discourse -- The Hidden Costs of the Progressivity Debate -- The Missing Debate over Positive Rights -- The Missing Debate over Responsibilities -- Tax Equity -- Musings on the Meaning of Equity -- The Hegemonic Quality of Tax Equity -- Tax Policy and Feminism: Competing Goals and Institutional Choices -- Feminist Proposals for Social Security Reform -- Equal Treatment and the Spousal Benefit Rules -- Assisting Caregivers Through Homemakers' Credits -- Earnings Sharing: Another Compromise Solution -- Conclusion -- Chapter 4. Critical tax theory meets practice -- A Legislator Named Sue: Re-Imagining the Income Tax -- Risk Aversion and Capital Gains -- The Tax Base -- Basic Concepts -- Taxpayer Liability -- Tax Expenditures -- Conclusion -- Using the Social Background Model to Explain Who Wins Federal Appellate Tax Decisions: Do Less Traditional Judges Favor the Taxpayer? -- The Literature -- Data -- Statistically Significant Patterns -- Logistic Regressions - Predicting Who Will Win -- Education -- Race -- Gender -- Conclusion -- Tax Protest, "A Homosexual," and Frivolity: A Deconstructionist Meditation -- Tax Protest -- "A [The] Homosexual" -- Mueller I -- Mueller II -- Frivolity -- The Frivolity of "Frivolousness" -- Sisters in Law: Gender and the Interpretation of Tax Statutes -- The Nature of Gender Differences -- Social Psychological Orientation and Tax Law -- Feminine Zen -- Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers -- The Duty to the Tax System: The Heteronormative View.

The Duty to the Tax System: A Lesbian and Gay Perspective -- Overt Invidious Discrimination in the Application of the Tax Laws -- Covert Invidious Discrimination in the Application of the Tax Laws -- Summarizing Our Predicament -- Seeing the Duty to the Tax System in a Different Light -- Chapter 5. Race and taxation -- Tax Counts: Bringing Money-Law to LatCrit -- Money, the Second Generation -- Distributional Equity -- Lesson from Cuba -- The Promise of Tax Systems -- The Allocation of Power in Tax System Design -- Tax for Everyone -- Citizenship -- Residence -- Culture -- Conclusion -- A Black Critique of the Internal Revenue Code -- The Significance of Our Work -- Wealth -- Tax Benefits -- Wealth and the Social Science Literature -- Results of Our Study -- A Black Congress on Wealth -- Tax Property Appreciation as It Accrues on Investments in Publicly Traded Securities and Nonresidential Real Estate -- Repeal Special Tax Rates for Capital Gains -- Maintain the 102 Exclusion for Income from Gifts and Inheritances -- The Marriage BonusPenalty in Black and White -- The Tax Implications of the Marriage Decision -- Labor Force Participation Rates Based upon Gender and Race -- Wage Rates Based upon Gender and Race -- Head of Household Rate Differences Based upon Race -- Ending the Marriage BonusPenalty -- Tax and Race: The Impact on Asian Americans -- Debunking the Model Minority Myth (Again) -- Problems with Empirical Data: How the Tax System Really Affects Asian Americans -- Asian American Wages and Employment -- Home Ownership and Family Structure -- The Marriage Penalty and Marriage Bonus -- Immigration -- Conclusion -- Race and Equality Across the Law School Curriculum: The Law of Tax Exemption -- Race Issues in Tax Exempt Law -- Racial Discrimination by Tax-Exempt Charities -- Racial Discrimination by Noncharitable Tax-Exempt Organizations.

Racial Diversity on Tax-Exempt Charities' Boards -- Other Areas That Might Benefit from a Black Perspective -- Race and Class Matters in Tax Policy -- The Targeting of Low-Income Taxpayers -- Welfare Politics: When Race and Class Collide -- Welfare Is Viewed Through a Race and Class Lens -- Low-Income Taxpayers Are Viewed Through a Race and Class Lens -- Interest Convergence and the "Selling" of the EITC -- Targeting EITC Taxpayers Means Targeting White Taxpayers -- Majority Will Support the EITC, Once It Is "Properly" Raced -- EITC Will Be Reformed to Reduce Its Complexity -- Conclusion -- Chapter 6. Gender and taxation -- Not Color- or Gender-Neutral: New Tax Treatment of Employment Discrimination Damages -- New Tax Treatment of Discrimination Damage Awards -- Race- and Gender-Based Biases in Tax Law Marginalize the Harm of Employment Discrimination -- Taxation of Employment Discrimination Recoveries Devalues Worker Production Costs -- Conclusion -- Taxing Housework -- The Behavioral Effects of Exempting Household Labor from the Tax Base -- The Distributional Effects of the Exemption of Household Labor from the Tax Base -- The Allocation of Resources Within the Household -- Social Welfare Benefits Tied to Taxation -- Valuing and Taxing Womens Household Labor -- Valuation Concerns -- Limiting the Distributional Effects of Taxation: A Proposed Household Income Tax Credit -- Conclusion -- The Marital Deduction QTIP Provisions: Illogical and Degrading to Women -- The QTIP Provisions: An Explanation and Analysis -- The Mechanics of the QTIP -- An Analysis of the QTIP -- Is the Decision to Use the Marital Unit as the Proper Unit of Taxation for Transfer Tax Purposes Compatible with the Rationale for the QTIP Provisions? -- How the QTIP Provisions Degrade Women -- Conclusion -- A Taxing Woman: The Relationship of Feminist Scholarship to Tax.

Toward a Definition of Feminist Scholarship and Its Role in Scholarship -- Current Role of Feminist Tax Scholarship and the Feminist Tax Scholar Label -- Conclusion -- Chapter 7. Sexual orientation and taxation -- Same-Sex Couples and the Federal Tax Laws -- Agreements to Share Income -- Exclusion from Gross Income -- The Gift Tax -- Conclusion -- The Internal Revenue Code as Sodomy Statute -- The Narrative -- The Code: A Gay Perspective -- Hostility -- Mixed with Bewilderment and Discomfort -- and Back to Hostility Again -- The Code as Sodomy Statute -- Conclusion -- Heteronormativity and Federal Tax Policy -- Introduction -- Queer Theory: A Primer -- The Appropriate Taxable Unit -- Marital Provisions -- The Code, Congress, and the Culture Wars -- Toward a Scholarship of Articulation -- Caution What We Too Easily "Mistake for Nature" -- Toward a Scholarship of Articulation -- Conclusion -- Death Taxes: A Critique from the Margin -- The Perspective of the Marginalized Taxpayer -- Stories of Death and Taxes -- Another Story: A Purely Hypothetical Fact Situation That Demonstrates the Burden of the Death Tax -- Proposals for Change -- Homo Sacer, Homosexual: Some Thoughts on Waging Tax Guerrilla Warfare -- Of Parables and Provocateurs -- Tax Guerrilla Warfare -- Chapter 8. The family and taxation -- Love, Money, and the IRS: Family, Income-Sharing, and the Joint Income Tax Return -- Empirical Studies of Asset Pooling and Control Sharing -- A Short History of the Taxable Unit Theory and Practice -- The Dilemma of the Current Situation -- Conclusion -- Innocent Spouses: A Critique of the New Tax Laws Governing Joint and Several Tax Liability -- Innocent Spouse Relief -- Tax Rationales for Joint and Several Liability -- Evaluation of Current Law -- Traditional Relief -- Proportionate Relief -- Equitable Relief -- Conclusion.

Taxation and the Family: A Fresh Look at Behavioral Gender Biases in the Code.