An Evidence Based Approach to Family in Tax Policy

44 Pages Posted: 14 Jun 2016 Last revised: 9 Jul 2016

See all articles by Bret Bogenschneider

Bret Bogenschneider

University of Surrey - School of Law

Karen Bogenschneider

University of Wisconsin - Madison

Date Written: March 8, 2016

Abstract

In this paper the “evidence-based” framework of the field of Family Policy is applied to tax policy. The empirical and scientific data on the role of family in public policymaking is applied to current tax discourse on the family, including the debate over the joint tax return. The proposals by critical tax studies scholars for elimination of the joint tax return are thus opposed, in part, based on the available scientific evidence that families remain a key contributor to modern society notwithstanding an ongoing decline in marriage rates in the United States. Various ideas for the updating of tax theory to incorporate family into the raw individualism of Enlightenment era theory are also explored in detail.

Keywords: Tax policy; evidence-based policymaking; family

JEL Classification: k34

Suggested Citation

Bogenschneider, Bret and Bogenschneider, Karen, An Evidence Based Approach to Family in Tax Policy (March 8, 2016). 51 Gonzaga Law Review 283 (2016). Available at SSRN: https://ssrn.com/abstract=2791940

Bret Bogenschneider (Contact Author)

University of Surrey - School of Law ( email )

United Kingdom

Karen Bogenschneider

University of Wisconsin - Madison ( email )

716 Langdon Street
Madison, WI 53706-1481
United States

Register to save articles to
your library

Register

Paper statistics

Downloads
40
Abstract Views
270
PlumX Metrics