The Theory and Practice of Taxing Difference

Abstract

Edward McCaffery's important new book, Taxing Women, explores the convergence between economic and feminist theory in the tax context. McCaffery argues that feminist and economic theorists who carefully consider the existing tax structure will object to precisely the same policies and programs (although on different grounds), and will seek identical tax reform. This is no small claim given the longstanding tension and disagreement that has existed between these two groups, as well as among various individuals within each group separately. Although McCaffery's claim might be slightly overstated, if he is correct, it certainly suggests that the current tax laws contain serious flaws if scrutinized under a framework either of economic efficiency or gender fairness. McCaffery begins the book with an exploration of a variety of tax code provisions and tax reform proposals. He not only argues that a number of the provisions and proposals have harmed women, but he also uncovers compelling evidence suggesting that tax theorists and policymakers have purposefully sought to promote a gendered division of labor that pushes men into the market and women into the home. McCaffery claims that this ap-