Spring 2013
    Law No.: LAW9191
    Sched. No.: 113219335

Gender, Status, and Economics*
Section 1
X
Robinson, Mildred W.



Administrative Information:
During SIS enrollment, check on SIS for real-time enrollment numbers
Days, Times (Room):R, 1600-1800 (WB114)
Credits:3Type:Seminar
Capacity:18 **This information is current as of 05/23/2013 06:18:36 AM**
Current Enrollment:18 **This information is current as of 05/23/2013 06:18:36 AM**
Syllabus: View Syllabus (requires LawWeb account)



Course Description:

Gender … Status … Economics … The Internal Revenue Service in administering the Internal Revenue Code strives to achieve the “uniform application of tax law.” As may often be the case, reasonable minds may differ in choosing the bounds used to determine uniformity. Defining the “taxable unit” is a critical baseline matter. In this seminar, we will use the “married/singles” dichotomy as a prism to explore the many ways in which this deceptively simple “uniform” determination affects economic realities. Topics discussed will include examination of the tax treatment of marital status in historical perspective; the role of deference to state law; ramifications of the preference for married couples; comparative treatment of unmarried or same-sex couples; comparative treatment of singles; disparate gender impact; treatment of dependents (with attention also to parents who are divorced singles vs. never married singles); the role (if any) of changing demographics and social behaviors; and effect on wealth accumulation opportunities.

COURSE REQUIREMENT: Two ten-page critiques, defend two articles, and class participation