Kim Strassel is Smart

In a column today on how Democrats demagogue so-called "women’s issues," she makes a point that one rarely hears about how the tax code is rigged against married women:

Most married women are second-earners. That means their income is added to that of their husband’s, and thus taxed at his highest marginal rate. So the married woman working as a secretary keeps less of her paycheck than the single woman who does the exact same job. This is the ultimate in “inequality,” yet Democrats constantly promote the very tax code that punishes married working women. In some cases, the tax burdens and child-care expenses for second-earners are so burdensome they can’t afford a career. But when was the last time a Republican pointed out that Ms. Clinton was helping to keep ladies in the kitchen?

And guess what could alleviate this?  The flat tax!

[W]hen was the last time a GOP candidate pointed out that their own free-market policies could help alleviate this problem? Should President Bush’s tax cuts expire, tens of thousands of middle-class women will see more of their paychecks disappear into the maw of their husband’s higher bracket. A really brave candidate would go so far as to promise eliminating this tax bias altogether. Under a flat tax, second-earner women would pay the same rate as unmarried women and the guy down the hall. Let Democrats bang the worn-out drum of a “living wage.” Republicans should customize their low-tax message to explain how they directly put more money into female pockets.