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Welcome to the Fun House: The Incredible Maze of Divorce Taxation

Beverly I. Moran
Vanderbilt University - School of Law



Harvard Journal on Legislation, Vol. 26, 1989

Abstract:     
Using legislative histories the article shows how the incidence of taxation began to fall more heavily on women in the context of divorce as women's social and political status rose during World War II and that this trend continued through several sets of divorce tax reform.

Keywords: race, wealth, discrimination, class

Accepted Paper Series

Date posted: June 11, 2008 ; Last revised: July 24, 2008

Suggested Citation

Moran, Beverly I., Welcome to the Fun House: The Incredible Maze of Divorce Taxation. Harvard Journal on Legislation, Vol. 26, 1989. Available at SSRN: http://ssrn.com/abstract=1142948


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Contact Information

Beverly I. Moran (Contact Author)
Vanderbilt University - School of Law ( email )
131 21st Avenue South
Nashville, TN 37203-1181
United States
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