Income tax burdens on family units are adjusted to reflect differences in ability to pay attributable to whether the … exists over the appropriate forms of adjustment, and existing approaches to taxation of the family vary greatly across … jurisdictions. This article derives equitable relative tax burdens for different family configurations from a utilitarian welfare …

Income tax burdens on family units are adjusted to reflect differences in ability to pay attributable to whether the … exists over the appropriate forms of adjustment, and existing approaches to taxation of the family vary greatly across … jurisdictions. This article derives equitable relative tax burdens for different family configurations from a utilitarian welfare …