couples ("marriage neutrality"). Existing treatments of this "trilemma" of marriage taxation argue that marriage neutrality is … literature is flawed. The costs of violating the principles of couples equity and marriage neutrality and progressivity are not … the trilemma by strict adherence to two principles and disregard of the other, the taxation of marriage should violate all …

and the significance of those allocations for tax purposes. Part I surveys the partnership model of marriage and some … the lack of total unity of interest. Part III examines the current tax treatment of marriage and the family and the tax …