Taxation of the New Era 'Family Unit'

DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series: 1st ed., Chapter 5, Vandeplas Publishing, May 2007

San Diego Legal Studies Paper No. 07-125

57 Pages Posted: 9 Nov 2007 Last revised: 13 Nov 2007

Lester B. Snyder

University of San Diego School of Law

Abstract

Virtually everyone in this country is directly affected by the material in this chapter. Whether you are single, married, cohabitating with someone of the opposite or same sex, a child, an elderly person, someone going through a divorce or separation, rich or poor, there are numerous tax issues and tax disparities that impact your daily lives. Over the past 90 or so years, the taxation of the family unit has undergone numerous changes, resulting in unequal treatment of significant numbers of citizens. The evolution of the tax law of the family unit provides us with an opportunity to view the constant interplay and conflict between federal and state laws. Keeping with the theme of this book, this chapter will focus on some of these major inequalities, many of which have received only sparse public attention and are generally unknown to the ordinary taxpayer.

Keywords: tax, unequal taxation, family, tax reform, tax policy, modern family

JEL Classification: K34, E62, H20, H21, H22, H23, H24, H25, H26, H29

Suggested Citation

Snyder, Lester B., Taxation of the New Era 'Family Unit'. DOUBLE TAKE: UNEQUAL TAXATION OF EQUALS, Tax Law Series: 1st ed., Chapter 5, Vandeplas Publishing, May 2007; San Diego Legal Studies Paper No. 07-125. Available at SSRN: https://ssrn.com/abstract=1028605

Lester B. Snyder (Contact Author)

University of San Diego School of Law ( email )

5998 Alcala Park
San Diego, CA 92110-2492
United States
619-260-4613 (Phone)

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