Thursday, July 01, 2010

One Truly is the Loneliest Number (according to the IRS)

I'm fascinated by this article entitled "One is the Loneliest Number: The Single Taxpayer in a Joint Return World" by Lily Kahng an Associate Professor at Seattle University School of Law.  Her article was published this year in the Hastings Law Journal, Vol. 61 Seattle University School of Law Research Paper No. 10:04.  I'm impressed by her approach to the topic and how she poignantly explains the penalties of being "unmarried" under the Tax Code.  She opines that the Joint Return should be abolished.  She may just be my new hero!  Read the below abstract (compliments of Seattle University School of Law) and download the full article.

Abstract:  The United States is one of the few developed countries to retain the joint return, available for heterosexual married couples only. Since its adoption in 1948, its underlying assumptions have been challenged on many valid grounds, and yet it remains firmly embedded in mainstream political and policy discourse. In recent years, most of the debate surrounding the joint return has focused on reducing marriage penalties, bonuses, and who among the universe of couples ought to be extended the benefit of the marriage bonuses. The treatment of single people has received almost no attention. 

The scant attention paid to single people is striking in light of the most recent U.S. census data, which indicate that they are nearing a majority of the adult population, a trend one demographer describes as a "clear tipping point." Moreover, awareness of singles as an overlooked demographic is starting to permeate the political and popular cultural consciousness. In addition, economists and other behavioral scientists, as well as feminist theorists, have begun to study singleness as a social identity. They have begun to gather persuasive evidence of the costs-economic, social, and psychological-that are imposed on single people, and to chart the development of a more vibrant social identity for single people.

This Article draws upon the research and insights from these other disciplines to assess the negative impact of the joint return on single people, and to challenge the fundamental assumptions underlying the joint return. It concludes that the single people are unduly penalized under the joint return, and that it ought to be abolished.