Duquesne Law Review
Abstract
The current system of federal income taxation neither recognizes nor accommodates the realities of the modern American family. The author proposes an alternative method of taxing personal income based on the French method of taxation. The French method of taxing each family member's portion of total family income in the aggregate according to a universal rate schedule is examined as a model that better reflects the actual living arrangements and financial burdens of American taxpayers.
First Page
207
Recommended Citation
Ayla A. Lari,
Sharing Alike: French Family Taxation as a Model for Reform,
37
Duq. L. Rev.
207
(1999).
Available at:
https://dsc.duq.edu/dlr/vol37/iss2/4