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

Abstract

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

Suggested Citation

Kornhauser, Marjorie E., Comment, Deconstructing the Taxable Unit: Intrahousehold Allocations and the Dilemma of the Joint Return (1999). New York Law School Journal of Human Rights, Vol. 16, p. 140, 1999, Available at SSRN: https://ssrn.com/abstract=1438155

Marjorie E. Kornhauser (Contact Author)

Tulane University School of Law ( email )

6329 Freret Street
New Orleans, LA 70118
United States

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
24
Abstract Views
426
PlumX Metrics