Comment, Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return

Kornhauser, Marjorie

Abstract

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Comment, Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return

Marjorie E. Kornhauser

Tulane University School of Law

1999

New York Law School Journal of Human Rights, Vol. 16, p. 140, 1999

Abstract:
This comment, part of a symposium, explains why the taxable unit in the income tax should be the individual.

Number of Pages in PDF File: 14

Keywords: income tax; joint return, marital unit, marriage penalty, tax reform, tax returns, taxable unit

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Date posted: July 23, 2009

Suggested Citation

Kornhauser, Marjorie E., Comment, Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return (1999). New York Law School Journal of Human Rights, Vol. 16, p. 140, 1999. Available at SSRN: http://ssrn.com/abstract=1438155

Contact Information

Marjorie E. Kornhauser (Contact Author)

Tulane University School of Law ( email )

6329 Freret Street
New Orleans, LA 70118
United States