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

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.

Citation

Nelson, J.A. (1991), "Tax Reform and Feminist Theory in the United States: Incorporating Human Connection", Journal of Economic Studies, Vol. 18 No. 5/6. https://doi.org/10.1108/EUM0000000000158