ABSTRACT
This chapter presents an overview of the key concepts discussed in the subsequent chapters of this book. This chapter takes a critical approach in attempt to retake home economics and demonstrate the discipline's relevance to current tax reform debates. It explains a different way in which women were overlooked in the formation of tax policy. The chapter examines the failure, at the time, to grasp the gender dimensions of the tension that the Tax Reform Act of 1969 created between married and single taxpayers. It takes a distinctly critical perspective and centers attention on the fairness of the implicit exclusion from taxation of imputed income produced by owner-occupied dwellings. The chapter undertakes a historical examination of the differing natures and perceived purposes of financial and tax accounting. It approaches the corporate tax reform debate from a different perspective, more as an outsider than an insider, such as Brauner.
