Family Law Prof Blog

Editor: Margaret Ryznar
Indiana University
Robert H. McKinney School of Law

Monday, February 1, 2010

Ryznar: "To Work, or Not to Work? The Immortal Tax Disincentives for Married Women"

Margaret Ryznar has recently published To Work, or Not to Work? The Immortal Tax Disincentives for Married Women, 13 Lewis & Clark L. Rev. 921 (2009).  Here is the abstract:

Among the most fundamental barriers to the aggressive participation of many married women in the work force are the disincentives for secondary income earners embedded in the federal tax code. Specifically, the current code contains a marriage penalty, which is aggravated by the progressive nature of taxation and any potential increases in income taxation. Meanwhile, child-care expenses, a prerequisite for entry into the labor market, are treated inadequately. Although these immortal problems persist despite political pushes for relief, new attention to this topic is warranted given the Obama Administration’s pledge for tax law reform. If the principle to be prioritized is that married women should not face tax disincentives to pursue paid work, then the tax code must finally deal with these issues effectively.

MR

https://lawprofessors.typepad.com/family_law/2010/02/ryznar-to-work-or-not-to-work-the-immortal-tax-disincentives-for-married-women.html

Scholarship, Family Law | Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341bfae553ef0120a7c1ce80970b

Listed below are links to weblogs that reference Ryznar: "To Work, or Not to Work? The Immortal Tax Disincentives for Married Women":

Comments

Post a comment