The tax treatment of the family
AbstractShould 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.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by American Enterprise Institute in its series Working Papers with number 37807.
Date of creation: May 2013
Date of revision:
U.S. tax code; same-sex marriage; proposition 8; Income inequality; defense of marriage act;
Find related papers by JEL classification:
This paper has been announced in the following NEP Reports:
- NEP-ALL-2013-08-31 (All new papers)
- NEP-DEM-2013-08-31 (Demographic Economics)
- NEP-LTV-2013-08-31 (Unemployment, Inequality & Poverty)
- NEP-PBE-2013-08-31 (Public Economics)
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dave Adams, CIO).
If references are entirely missing, you can add them using this form.