Taxation and Motherhood

Taxation is the mechanism by which a state or government collects revenue, which is then used to support the activities of the state, including its social programs. Taxation impacts upon mothers both in the rules about who pays taxes and how much they pay, as well as in the rules about access to programs funded by tax revenues to support special interest programs, socially desirable activities, or recognized needs. Given that the work of bearing and raising children in contemporary Western societies is linked with significant economic disadvantages for women in every income class, it is relevant for women to examine the ways that taxation can create, exacerbate, or alleviate those economic impacts.

Tax Systems and Their Impacts

Different tax systems have different impacts on different taxpayers. ...

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