Comment, Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return
New York Law School Journal of Human Rights, Vol. 16, p. 140, 1999
14 Pages Posted: 23 Jul 2009
Date Written: 1999
This comment, part of a symposium, explains why the taxable unit in the income tax should be the individual.
Keywords: income tax; joint return, marital unit, marriage penalty, tax reform, tax returns, taxable unit
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