The Importance of Fixing the Tax System for Gender and Racial Justice: An Analysis of the United States System of Taxation

Prohibitions against tax discrimination have been consistently present in constitutions, tax treaties, trade treaties, and various other legal frameworks. However, despite their widespread presence, there remains a notable lack of consensus regarding the interpretation of these provisions. This paper examines how tax policies systematically discriminate against women, ethnic minorities, and other marginalized groups. It argues that the current tax system is neither fair nor adequate, exacerbating gender and racial inequities rather than addressing them, thereby stripping away critical building blocks of gender and racial justice in the tax system. The paper discusses historical disparities, contemporary tax challenges, and proposed reforms to make tax policy more inclusive and just.