Paul L. Caron

Sunday, July 27, 2008

It Is Time to Oust Marriage From the Tax Code

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.

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I thought the point was to encourage marriage, since divorce is so expensive and stable parentage, so important.

Posted by: jpb | Jul 29, 2008 12:15:44 PM

Does this suggest that tax planning marriage on December 31st versus the following January will no longer be meaningful?

Posted by: Shag from Brookline | Jul 27, 2008 3:47:59 AM