Taxation of the New Era 'Family Unit'
Lester B. Snyder
University of San Diego School of Law
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
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.
Number of Pages in PDF File: 57
Keywords: tax, unequal taxation, family, tax reform, tax policy, modern family
JEL Classification: K34, E62, H20, H21, H22, H23, H24, H25, H26, H29
Date posted: November 9, 2007 ; Last revised: November 13, 2007