One is the Loneliest Number: The Single Taxpayer in a Joint Return World

Abstract:     
The United States is one of the few developed countries to retain the joint return, available for heterosexual married couples only. Since its adoption in 1948, its underlying assumptions have been challenged on many valid grounds, and yet it remains firmly embedded in mainstream political and policy discourse. In recent years, most of the debate surrounding the joint return has focused on reducing marriage penalties, bonuses, and who among the universe of couples ought to be extended the benefit of the marriage bonuses. The treatment of single people has received almost no attention.

The scant attention paid to single people is striking in light of the most recent U.S. census data, which indicate that they are nearing a majority of the adult population, a trend one demographer describes as a "clear tipping point." Moreover, awareness of singles as an overlooked demographic is starting to permeate the political and popular cultural consciousness. In addition, economists and other behavioral scientists, as well as feminist theorists, have begun to study singleness as a social identity. They have begun to gather persuasive evidence of the costs-economic, social, and psychological-that are imposed on single people, and to chart the development of a more vibrant social identity for single people.

This Article draws upon the research and insights from these other disciplines to assess the negative impact of the joint return on single people, and to challenge the fundamental assumptions underlying the joint return. It concludes that the single people are unduly penalized under the joint return, and that it ought to be abolished.

Number of Pages in PDF File: 37

Keywords: tax, joint return, marriage, single

JEL Classification: H20, H24, H31

Accepted Paper Series