The Faulty Foundations of the Tax Code: Gender and Racial Bias in Our Tax Laws

39 Pages Posted: 2 Dec 2019

See all articles by Ariel Jurow Kleiman

Ariel Jurow Kleiman

University of San Diego School of Law

Amy K Matsui

National Women's Law Center

Estelle Mitchell

National Women's Law Center

Date Written: 2019

Abstract

This report examines the outdated assumptions and gender and racial biases embedded in the U.S. tax code. It highlights tax code provisions that reflect and exacerbate gender disparities, with particular attention to those that disadvantage low-income women, women of color, members of the LGBTQ community, people with disabilities, and immigrants.

Keywords: tax, gender, tax code, income tax, feminism, inequality, poverty

JEL Classification: K00, K10

Suggested Citation

Jurow Kleiman, Ariel and Matsui, Amy K and Mitchell, Estelle, The Faulty Foundations of the Tax Code: Gender and Racial Bias in Our Tax Laws (2019). San Diego Legal Studies Paper No. 19-423, Available at SSRN: https://ssrn.com/abstract=3487038 or http://dx.doi.org/10.2139/ssrn.3487038

Ariel Jurow Kleiman (Contact Author)

University of San Diego School of Law ( email )

5998 Alcala Park
San Diego, CA 92110-2492
United States

Amy K Matsui

National Women's Law Center

11 Dupont Circle, NW, #800
Washington, DC 20036
United States

Estelle Mitchell

National Women's Law Center

11 Dupont Circle, NW, #800
Washington, DC 20036
United States

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