Rethinking tax priorities: Marriage neutrality, children, and contemporary families

Research output: Contribution to journalReview article

6 Citations (Scopus)

Abstract

Tax scholarship has long struggled with whether married taxpayers should be taxed differently from unmarried taxpayers. Currently, married taxpayers are subject to different tax rates than unmarried taxpayers, and may file a joint tax return. A married couple may pay a higher or lower amount of tax than an unmarried couple with the same total income, and a single person generally pays more tax on a given income than a married couple with a single earner with the same income. These outcomes are difficult to reconcile with a commitment to income tax progressivity, which in theory requires that higher incomes be taxed at higher rates. Moreover, the system penalizes some marriages, and benefits other marriages. This Article takes afresh look at the problem of marriage bonuses and penalties, acknowledges that there may be difficulties with a separate filing system, but concludes that the joint return and special rates for married taxpayers should be abolished. In addition, drawing on the work of family law.

Original languageEnglish (US)
Pages (from-to)1409-1435
Number of pages27
JournalUniversity of Cincinnati Law Review
Volume78
Issue number4
StatePublished - Jun 1 2010

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neutrality
taxes
marriage
income
married couple
family law
income tax
penalty
commitment
human being

All Science Journal Classification (ASJC) codes

  • Law

Cite this

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Rethinking tax priorities : Marriage neutrality, children, and contemporary families. / Puckett, James M.

In: University of Cincinnati Law Review, Vol. 78, No. 4, 01.06.2010, p. 1409-1435.

Research output: Contribution to journalReview article

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