Through an examination of the tax law's treatment of child-care expenditures, I intend to show both how the current tax law facilitates class, gender, and race subordination and how it could be designed to disrupt it. By looking at the tax law's treatment of employment-related child-care expenditures, I will make the argument that a comprehensive tax analysis requires not only an examination of the well-recognized issues of equity, administrability, and economic rationality, but also consideration of other issues of social justice-specifically, consideration of the implications of economic exploitation, racism, and sexism on economic arrangements. I appreciate that there is currently little consensus among policymakers for the need to include what I will call the antisubordination principle in tax reform deliberations. A review of child-care expenditures offers the opportunity to demonstrate how the antisubordination principle can further social justice while enhancing our general understanding of the tax law and producing reforms that advance the traditional goals of equity, administrability, and economic rationality.
The export option will allow you to export the current search results of the entered query to a file. Different
formats are available for download. To export the items, click on the button corresponding with the preferred download format.
By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.
To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export.
The amount of items that can be exported at once is similarly restricted as the full export.
After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.