Document Type

Article

Publication Date

1993

Abstract

All children are not equal under the federal income tax. The enormous variation in the tax consequences attributable to children suggest a need to evaluate how the income tax adjusts for for family relationships. This article is a comprehensive review of the various ways the Code might adjust tax liabilities to reflect differences in family responsibilities. It begins with a description of current tax benefits to families, some examples of how those benefits work in different situations and a review of proposals for reform.

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