Abstract

http://ssrn.com/abstract=688587
 


 



Households and the Fiscal System


Daniel Shaviro


New York University School of Law


Social Philosophy & Policy, Forthcoming

Abstract:     
One of the most vexed issues in the history of the federal income tax is how family or household status should affect tax liability. This article suggests a general approach for thinking about the treatment of households in the fiscal system generally under a utilitarian social welfare norm. The fiscal rules considered include those not only in the income tax but under Social Security, Medicare, and safety net programs. Among the recommendations that emerge from the analysis are (1) recognizing couples for tax and transfer purposes without limitation to those that are married, (2) reducing the fiscal system's current distributional bias in favor of one-earner couples and its discouraging work by secondary earners, and (3) providing significantly more favorable treatment of households with children than of those with similar resources but no or fewer children, without limiting this more favorable treatment, in the manner of present law, to relatively poor households.

Number of Pages in PDF File: 42

Accepted Paper Series


Download This Paper

Date posted: March 21, 2005  

Suggested Citation

Shaviro, Daniel, Households and the Fiscal System. Social Philosophy & Policy, Forthcoming. Available at SSRN: http://ssrn.com/abstract=688587

Contact Information

Daniel Shaviro (Contact Author)
New York University School of Law ( email )
40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)
Feedback to SSRN


Paper statistics
Abstract Views: 1,348
Downloads: 172
Download Rank: 101,069

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo2 in 0.578 seconds