Comment, Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return
Marjorie E. Kornhauser
Tulane University School of Law
New York Law School Journal of Human Rights, Vol. 16, p. 140, 1999
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 unitAccepted Paper Series
Date posted: July 23, 2009
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