Tax Policy and Feminism: Competing Goals and Institutional Choices

82 Pages Posted: 22 Jan 2014

See all articles by Anne Alstott

Anne Alstott

Yale University - Law School

Date Written: December 1, 1996


Despite the dramatic increase in women's labor market participation in recent decades, women continue to perform a disproportionate share of family labor. Feminists have long been concerned that the gendered division of family labor reduces women's wages and circumscribes women's life choices and economic power.

This article considers what tax policy might contribute to a feminist legal agenda that aims to redress the gendered division of labor. It argues that tax policy can make an important contribution but that some prior scholarship has overlooked the normative and institutional complexity of translating feminist goals into concrete policy prescriptions.

Keywords: feminism, taxation, tax policy, individual filing

JEL Classification: H2, I3, J1

Suggested Citation

Alstott, Anne L., Tax Policy and Feminism: Competing Goals and Institutional Choices (December 1, 1996). Columbia Law Review, Vol. 96, No. 8, 2001. Available at SSRN:

Anne L. Alstott (Contact Author)

Yale University - Law School ( email )

P.O. Box 208215
New Haven, CT 06520-8215
United States


Here is the Coronavirus
related research on SSRN

Paper statistics

Abstract Views
PlumX Metrics