Participating Equally: Using Tax Policy to Improve Female Workforce and Management Participation in the 21st Century

Examining the question as to why there are so few women in the upper ranks of corporate America, this article proposes the use of the Tax Code as a powerful tool that can be used to promote social objectives. This article seeks to demonstrate ways in which the Tax Code previously has influenced behavior, and to provide a possible way to use the Tax Code that would positively impact top female workforce representation.