Jumping on the Mommy Track: A Tax for Working Mothers


“Jumping on the Mommy Track: a Tax for Working Mothers,” was written in response to recent data suggesting that mothers experience a wage penalty unrelated to diminished work productivity or commitment. This Article starts from the assumption that a wage penalty, in combination with already existing disadvantages to working mothers embedded in the tax code, drives women out of the workforce and into less economically efficient activity. The Article proposes remedying this distortion by implementing a targeted regressive tax on working mothers.


Law and Gender | Tax Law

Date of this Version

August 2006