IS IT TIME TO ABANDON JOINT FILING?

Harvey S. Rosen

99 citations0/0 files storedNational Tax Journal

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Economic and Fiscal Studies Gender, Labor, and Family Dynamics Corporate Taxation and Avoidance

Abstract

This paper discusses the federal income tax treatment of the family unit from both equity and efficiency points of view. Special attention is focused upon the economic criterion for efficient taxation. It is argued that the tax system might become both more fair and efficient if adult individuals, rather than families, were the units of taxation.

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2011Redistribution Policy and Inequality Reduction in OECD Countries 2009An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries 2020Gender Equality and Public Policy

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