Add to ORKGSection I of this comment considers the early income tax code, its focus on individual filing, and how early decisions of the Supreme Court of the United States led Congress to adopt optional joint filing for married couples. Section II analyzes the joint return, tax norms, and arguments of proponents and opponents of the joint return. Section III analyzes structural issues raised by a return to an individual filing system, as well as why an individual filing system is superior to a joint filing system given the changes in American society. It also discusses a proposal to resolve an inequity that may be caused by a return to individual filing. The comment concludes that the joint return should be replaced with individual filing because indi...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
This article explores the present tax rate structure and its implications, considers the historical ...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...
In order to promote both equality and efficiency, this Comment proposes that individuals should have...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
Professor Motro argues against current federal tax policy permitting married couples joint filing st...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...
Although both marriage penalties and marriage bonuses exist at all income levels under the federal i...
In her Article, Professor Kornhauser investigates whether couples share or pool financial resources....
The debate in the United States over individual versus joint federal income tax filing is at somethi...
Joint tax returns have generated controversy for many years. Married couples with the same joint inc...
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their str...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
This report provides background and analysis of the Federal Income Tax and the treatment of married ...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
This article explores the present tax rate structure and its implications, considers the historical ...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...
In order to promote both equality and efficiency, this Comment proposes that individuals should have...
Wealthy taxpayers have always attempted to reduce their federal income taxes. Before 1948, when the ...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
Professor Motro argues against current federal tax policy permitting married couples joint filing st...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...
Although both marriage penalties and marriage bonuses exist at all income levels under the federal i...
In her Article, Professor Kornhauser investigates whether couples share or pool financial resources....
The debate in the United States over individual versus joint federal income tax filing is at somethi...
Joint tax returns have generated controversy for many years. Married couples with the same joint inc...
Fourteen years ago, members of Congress sympathetically listened as divorcees testified to their str...
A persistent problem in the theory of income taxation is whether naturalpersons should be taxed as i...
This report provides background and analysis of the Federal Income Tax and the treatment of married ...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
This article explores the present tax rate structure and its implications, considers the historical ...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...