This article explores the present tax rate structure and its implications, considers the historical events and policies which created four separate tax rates, analyzes the tax policies embodied by the different rate treatment of married and single taxpayers, and examines the constitutional problems involved in maintaining the present disparate tax treatment. An alternative tax rate treatment, which will avoid the discrimination inherent in the present system, is suggested.
Michael W. Betz,
Federal Invome Tax Discrimination Between Married and Single Taxpayers,
U. Mich. J. L. Reform
Available at: https://repository.law.umich.edu/mjlr/vol7/iss3/13