The tax treatment of the family
Sita Slavov and
AEI Economic Perspectives, 2013
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.
Keywords: tax reform; Income inequality; Gay marriage; tax code; AEI Economic Perspectives; defense of marriage act; Policy Papers (search for similar items in EconPapers)
JEL-codes: H (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:aei:journl:y:2013:id:7018
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