[tanderson92]

Here is an interesting paper on Taxation and marriage: "Taxation and Marriage: A Reappraisal"

> Marriage taxation presents a "trilemma": An income

> tax cannot simultaneously maintain progressive

> marginal tax rates, an equal tax burden for all married

> couples with identical incomes ("couples equity"),

> and neutrality with respect to the tax burden of

> married versus unmarried couples ("marriage

> neutrality").

Much more interesting discussion: http://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?artic...