Ladies First? The Tax Code Says Otherwise Tax Policy and the Cost of Economic Dependence

Authors

Doron Narotzki
Tamir Shanan

Document Type

Article

Abstract

(Excerpt)

First, inclusion and equity policies—such as anti-discrimination laws, affordable childcare, or education access—increase people’s participation in the labor market and thus increase federal and state revenues. Second, ultimately, tax law is not just a mechanism for raising revenue. It actively shapes economic and social realities. By acknowledging the ways in which it has reinforced outdated structures, we can also recognize its untapped potential. If designed differently, tax policy could—and should—serve as more than just a fiscal tool. It could foster economic autonomy, address inequalities, better reflect the needs of a changing society which includes, among other factors, a transition from an economy dominated by physically demanding labor to one centered on knowledge-based and technology-intensive work, where physical exertion plays a diminishing role.

The following discussion explores how these structures emerged, why they persist, and what it would take to rethink tax law as a tool for a more equitable economic system.