Sunday, July 27, 2008
Wendy Richards (J.D. 2008, Wisconsin) has published Comment, An Analysis of Recent Tax Reforms From a Marital-Bias Perspective: It Is Time to Oust Marriage From the Tax Code, 2008 Wis. L. Rev. 611. Here is the abstract:
As the American family dynamic continues to change, the tax code should change to reflect current population demographics. The tax treatment of marriage contrasts sharply with the actual role that marriage currently plays in society. The recent tax reforms took steps toward alleviating the burdens created by the marital bias but did little to address the bias itself. Accordingly, fundamental reform is necessary. With so many American families functioning without a marriage certificate, it is time for the tax code to stop classifying families on the basis of marriage.