Article:
Pamela B. Gann, Abandoning Marital Status as a Factor in Allocating Income Tax Burdens, 59 Texas L. Rev. 1 (1980).
 

Abstract:
This Article argues that both equity and efficiency criteria support a tax system that is marriage neutral. That is, all individuals should file separate returns under a single tax-rate schedule, irrespective of their marital status. Professor Gann examines the arguments for and against a marriage-neutral tax system and concludes that Congress should consider legislation that establishes mandatory separate income tax returns for all individuals and a single tax-rate schedule.