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Federal Income Tax Treatment of the Family
Summarizes major features of tax law affecting families and family choices and how they developed over time, and examines the origin and application of the marriage penalty and marriage bonus. Discusses general equity issues, and assesses how tax burdens vary by family size and across the income spectrum.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.