Tax outcomes should not depend on personal decisions like marrying or staying home

Evidence

When two people marry it is a personal decision. When a couple decides that one spouse will stay at home, they are making a second personal decision. And an established rule in our tax system is that your individual tax outcome should not be based on personal decisions. That’s why the clothes we wear to work are generally not deductible. — Dorothy A. Brown, The Whiteness of Wealth, 159

Categorization

Category: Definitional Content

• XREF: The personal-vs-policy distinction echoes the public/private sphere debates in communication and feminist theory.