|Carlson, Allan||Toward a Family-Centered Theory of Taxation|
Economic and social statistics suggest that the family household, and not the individual, is the appropriate unit for taxation.
Adapted from a paper presented at the symposium, “The New Citizenship of the Family,” held October 8-11, 1997, in Grenada, Spain. Copyright ¬ 1997 by Forum International des Sciences Humaines (Paris, France). Printed here with permission.