Abstract
Despite the important consequences of differential tax treatment of families of different sizes and types, this issue has received little systematic attention. Differentiation between different types of families for purposes of the income tax has been accomplished via personal exemptions and differential rate structures for different types of families. But even these changes have not been consistent.
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© 1996 Springer Science+Business Media New York
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Gravelle, J.G. (1996). Income Tax Treatment of the Family. In: Menchik, P.L. (eds) Household and Family Economics. Recent Economic Thought Series, vol 51. Springer, Dordrecht. https://doi.org/10.1007/978-94-011-5384-3_10
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DOI: https://doi.org/10.1007/978-94-011-5384-3_10
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