How De Facto Optional Filing Demands Marriage Penalty Relief

Research Report

How De Facto Optional Filing Demands Marriage Penalty Relief

June 5, 2000

Abstract

Senior Fellow Eugene Steuerle discusses the need for marriage penalty relief in the tax code, concluding that a tax world in which single filing is available to all who share resources and even beds but not to those who happen to believe in marriage vows is too capricious and arbitrary to remain standing. Steuerle argues that the system of de facto, optional, single filing forces Congress to respond whether it likes it or not.

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