Contents

pp vii-xii

List of Illustrations

pp xiii-xiii

List of Tables

pp xiv-xiv

List of Contributors

pp xv-xviii

List of Common Abbreviations

pp xix-xx

Introduction

pp xxi-xxiv

CHAPTER 1 - FOUNDATIONS OF CRITICAL TAX THEORY

pp 1-2

Sexism in the Code: A Comparative Study of Income Taxation of Working Wives and Mothers

pp 3-10

CHAPTER 2 - HISTORICAL PERSPECTIVES ON TAXATION

pp 11-12

Dollars and Selves: Women's Tax Criticism and Resistance in the 1870s

pp 13-21

Split Income and Separate Spheres: Tax Law and Gender Roles in the 1940s

pp 22-27

The Rhetoric of the Anti-Progressive Income Tax Movement: A Typical Male Reaction

pp 28-38

CHAPTER 3 - THE GOALS OF TAX POLICY

pp 39-41

Racial Equality in the Twenty-First Century: What's Tax Policy Got to Do with It?

pp 42-45

Discursive Deficits: A Feminist Perspective on the Power of Technical Knowledge in Fiscal Law and Policy

pp 46-52

The Hidden Costs of the Progressivity Debate

pp 53-59

Tax Equity

pp 60-64

Tax Policy and Feminism: Competing Goals and Institutional Choices

pp 65-72

CHAPTER 4 - CRITICAL TAX THEORY MEETS PRACTICE

pp 73-74

A Legislator Named Sue: Re-Imagining the Income Tax

pp 75-81

Using the Social Background Model to Explain Who Wins Federal Appellate Tax Decisions: Do Less Traditional Judges Favor the Taxpayer?

pp 82-87

Tax Protest, “A Homosexual,” and Frivolity: A Deconstructionist Meditation

pp 88-94

Sisters in Law: Gender and the Interpretation of Tax Statutes

pp 95-99

Deconstructing the Duty to the Tax System: Unfettering Zealous Advocacy on Behalf of Lesbian and Gay Taxpayers

pp 100-106

CHAPTER 5 - RACE AND TAXATION

pp 107-108

Tax Counts: Bringing Money-Law to LatCrit

pp 109-115

A Black Critique of the Internal Revenue Code

pp 116-124

The Marriage Bonus/Penalty in Black and White

pp 125-129

Tax and Race: The Impact on Asian Americans

pp 130-136