This essay, prepared for a symposium on critical theory and tax law, has two goals: to suggest why feminist theory and critical race theory are spreading in taxation and to discuss some dangers of that criticism. The author evaluates three examples of the new criticism: an article on critical race theory by Professors Moran and Whitford; an article on feminist statutory interpretation by Professor Handelman; and a book, Taxing Women, by Professor McCaffery.


Critical Theory, Feminist Theory, Critical Race Theory, A Black Critique of the Internal Revenue Code, Beverly Moran, William Whitford, Sisters in Law, Gender and the Interpretation of Tax Statutes, Gwen Handelman, Taxation

Publication Date


Document Type


Place of Original Publication

North Carolina Law Review

Publication Information

76 North Carolina Law Review 1753 (1998)


Reprinted with permission of the North Carolina Law


COinS Erik M. Jensen Faculty Bio