Mary Roche Waller (Michigan JD 2017) has published Sex Inequality in the United States and French Income Tax Filing Systems, 73 Tax Lawyer 207 (2019). Here is the abstract:
This Article explains and compares the joint and family income taxation structures in the U.S. and France, respectively, and discusses how these structures contribute to sex inequality. The Article also addresses the rationales for a joint or family structure and offers three possible approaches for reducing the sex inequality in the tax systems in the U.S. and France, including a secondary earner deduction, increased child-care subsidies or deductions, or a switch to an individual taxation structure. The Article concludes that the U.S. and France could better reach sex equality goals by moving to an individual filing system.
The full article is available on the ABA website here (paywall for now; sorry).