Unformatted text preview: to admit that two cannot live as cheaply as one, but they still maintain that economies of scale typically enjoyed by married person’s making them better able to pay taxes than are singles. Those married couple needs only one bed, one refrigerator, and one house. Meals for two are cheaper to prepare per person than meals for one. And so on. Of course, this argument presumes that single people live alone, which means that the preferential singles rates should not be available to unmarried couples or singles with roommates-a large percentage, perhaps a majority, or single people. I think a couple's joint income should be taxed the same as if they each were filing as single taxpayers. There is still a bit of increase when they move into higher tax brackets, but the marriage penalty changes would help many couples who would have paid more than their just-dating friends....
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- Spring '11
- Law, Taxation in the United States, married person, James Tilley, James Tilley BAA