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dc.contributor.authorGoldin, Jacon
dc.contributor.authorLiscow, Zachary
dc.date2021-11-25T13:34:51.000
dc.date.accessioned2021-11-26T11:47:58Z
dc.date.available2021-11-26T11:47:58Z
dc.date.issued2017-03-01T00:00:00-08:00
dc.identifierfss_papers/5318
dc.identifier.contextkey13172610
dc.identifier.urihttp://hdl.handle.net/20.500.13051/4858
dc.description.abstractUnder current law, unmarried taxpayers with children can take advantage of the head of household filing status (HHFS) to reduce their federal income taxes. We argue that the design of the filing status is largely obsolete, geared toward alleviating a “marriage penalty” in the tax code that is much less important than when the filing status was first established. At the same time, the growth in the fraction of Americans raising children outside of traditional two-parent households has dramatically raised the cost of the filing status to the fisc.
dc.titleBeyond Head of Household: Rethinking the Taxation of Single Parents
dc.source.journaltitleFaculty Scholarship Series
refterms.dateFOA2021-11-26T11:47:58Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/fss_papers/5318
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=6320&context=fss_papers&unstamped=1


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