Document Type

Article

Publication Title

Harvard Journal on Legislation

Publication Date

1989

Page Number

117

Keywords

race, wealth, discrimination, class

Disciplines

Civil Rights and Discrimination | Law | Taxation-Federal

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.

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