Harvard Journal on Legislation
race, wealth, discrimination, class
Civil Rights and Discrimination | Law | Taxation-Federal
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.
Beverly I. Moran,
Welcome to the Funhouse: The Incredible Maze of Modern Divorce Taxation, 26 Harvard Journal on Legislation. 117
Available at: https://scholarship.law.vanderbilt.edu/faculty-publications/723