Gender, Status, and Taxation
Gender … Status … Taxation… 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.
*Yes means professor requires everyone in the course to submit a substantial research paper (which is the requirement standard in Academic Policies), so no paperwork required to be submitted to SRO. No means student must timely submit paperwork to SRO if intending to use a paper in this course to satisfy the Writing Requirement.
**Yes indicates course credits count towards UVA Law’s Prof. Skills graduation requirement, not necessarily a skills requirements for any particular state bar.