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Taxing Polygamy: Married Filing Jointly (And Severally?), Samuel D. Brunson

Samuel D. Brunson

The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a unified taxpayer, with rates that are different than those that apply to unmarried taxpayers. This different treatment of married persons has elicited criticism over the years. Some of the more salient criticisms include that married persons do not necessarily function as an economic unit, that joint filing discourages women from working, and that the various exclusions from the joint filing regime—including gay couples—is unfair.

This Article looks at joint filing through the lens of polygamy. Polygamy …