Could a feminist perspective change the shape of the tax law? Most people understand that feminist reasoning has tremendous potential to affect, for example, the law of employment discrimination, sexual harassment, and reproductive rights. Few people may be aware, however, that feminist analysis can likewise transform tax law (as well as other statutory or code-based areas of the law). By highlighting the importance of perspective, background, and preconceptions on the reading and interpretation of statutes, Feminist Judgments: Rewritten Tax Opinions shows what a difference feminist analysis can make to statutory interpretation. This volume, part of the Feminist Judgments Series, brings together a group of scholars and lawyers to rewrite tax decisions in which a feminist emphasis would have changed the outcome or the court’s reasoning. The volume includes cases that implicate gender on their face (such as medical expense deductions for fertility treatment or gender confirmation surgery and special tax benefits for married individuals) as well as cases without an obvious connection to gender (such as the tax treatment of tribal lands and the business deduction. The book thus opens the way for a discussion of how viewpoint is a key factor in all statutory interpretation cases.
Edited By
Bridget J. Crawford James D. Hopkins Professor of Law Pace University, Elisabeth Haub School of Law Professional Bio |
Anthony C. Infanti Professor of Law and Buchanan, Ingersoll & Rooney Scholar University of Pittsburgh School of Law Professional Bio |