Cain on Fair Taxation of Families

Patricia A. Cain (Santa Clara University - School of Law) has posted Taxing Families Fairly (Santa Clara Law Review, Vol. 48, No. 805, 2008) on SSRN. Here is the abstract:

This article focuses on the historical role of state marital property law in shaping the current federal tax rules regarding taxation of the family. Now that a number of states have granted status recognition to same-sex couples and granted them marital property rights, the tension between state property law and federal tax law has produced new problems. This article identifies those problems and proposes a solution that would restore uniformity and tax all families fairly.