Federal Income Taxation and the Family

Abstract

A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as isolated individuals, or as social beings whosefamily ties to other taxpayers affect their taxpaying capacity. From its inception, the federal income tax law has permitted every taxpayer to file apersonal return, embracing his or her own income but excluding the incomeof the taxpayer's spouse, children, and other relatives. On the otherhand, married couples may elect to consolidate their income on a jointreturn, many exemptions and deductions take account of family links andresponsibilities, and the income or property of one member of a family issometimes attributed to another member for a variety of tax purposes. TheInternal Revenue Code, in brief, is a patchwork, its history being a myriadof compromises fashioned to meet particular problems.

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