Among many elements affecting the size of income tax burden for families (system of tax reliefs, exemptions, deductions, decreases or increases, proportional or as fixed amounts, construction of revenues and costs of obtaining them), the way of treating incomes obtained by the family and its members (separately or jointly) is of vital importance. We may venture a thesis that it stems from the way the law maker perceived the family and functions performed by it. Joint taxation of family incomes is based on tax accumulation, it may refer to all family members making up a household or only to the spouses. The accumulation may be full (complete) or partial as far as its object is concerned.
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