Wednesday, March 22, 2023

Gender-based Income Tax Rates

Following Kahn (p.826) and Califano (p.829), could Congress enact a gender-based income tax rate under which men are taxed at a higher rate than women (e.g. top marginal rate for women 25% and for men 30%). Suppose Congress did so for the purpose of reducing "the disparity in economic condition between men and women" caused by the long history of societal discrimination against women?

What about a race-based income tax rate (non-whites 25%, whites 30%). Constitutional?