Joint Taxation of Spouses – A Feminist Viewpoint


Dulude, Louise B. 1979. “Joint Taxation of Spouses – A Feminist Viewpoint.” Canadian Taxation 1 (4): 8-12.

Author: Louise Dulude


Ms. Dulude opposes the joint taxation of spouses' income for three main reasons: (1) married couples do not share their income equally; (2) joint taxation would increase the tax women pay on their personal incomes and therefore act as a disincentive for women to work outside the home; (3) respect for individual rights requires the right to be taxed as an individual. The author also argues that there is no inconsistency in treating the individual as the basic tax unit, but the family as the basic unit in social security programmes.

Topics: Economies, Public Finance, Feminisms, Gender, Women, Rights

Year: 1978

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