a fresh look at the problem of marriage bonuses and penalties, acknowledges that there may be difficulties with a … parenting rather than marriage in the tax system …

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 …

In 1969 Congress amended the Internal Revenue Code to create a marriage penalty. The penalty was not felt by all … affect various groups of women. The development of the marriage penalty highlights the need to consider the consequences of …

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 …

), the home mortgage interest deduction, and other marriage penalty instances found in the Act. The tax law does favor … married couples in certain cases, such as greater estate and gift tax exemptions. Marriage may also have some non …