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The tax treatment of the family

Author

Listed:
  • Sita Nataraj Slavov

    (American Enterprise Institute)

  • Aspen Gorry

Abstract

In two recent cases, the US Supreme Court considered constitutional challenges to the federal Defense of Marriage Act - which denies federal recognition of same-sex marriage - and to California's Proposition 8, a constitutional amendment banning same-sex marriage. Regardless of the outcomes of these two cases, the controversy over same-sex marriage highlights an important tax policy question: should the US tax code treat people as families, as it currently does, or as individuals? This paper considers the costs and benefits of switching to a tax system based on individual, rather than family, income.

Suggested Citation

  • Sita Nataraj Slavov & Aspen Gorry, 2013. "The tax treatment of the family," AEI Economic Perspectives, American Enterprise Institute, May.
    • Handle: RePEc:aei:journl:y:2013:id:7018
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