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THE TAX LAW: MANLY, YES, BUT WOMEN LIKE IT TOO

March 17, 2005

The TaxProf summarizes a study in the University of Missouri-Kansas City Law Review about "Occupational Segregation by Gender among Law Professors.":

The article has some interesting conclusions with respect to tax courses. Federal Tax (not including Estate & Gift Tax or State & Local Tax) was a statistically significantly male dominated course both at the start and finish years of her study. Indeed, the gender disparity statistically widened over time. Estate & Gift Tax, on the other hand, did not have a statistically significant gender disparity, but there was a significant change in the gender composition over the years studied. At the start of the period, there was a slightly disproportionate number of women teaching the course, but by the end of the period gender had shifted so that a slightly disproportionate number of males were teaching it. Her theory for this shift is that Estate & Gift Tax became an increasingly prestigious area (perhaps due to its money making capacity in practice).

Or perhaps it shows that women are just smarter. With a non-trivial possibility of repeal of the estate tax, and a very high possibility of it being confined only to estates over $5 million, Estate and Gift Tax professors could go the way of Windfall Profits Tax specialists and the Dodo Bird.

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