View metadata, citation and similar papers at core.ac.uk brought to you by CORE provided by Washington University St. Louis: Open Scholarship Washington University Law Review Volume 91 Issue 1 2013 Taxing Polygamy Samuel D. Brunson Loyola University Chicago School of Law Follow this and additional works at: https://openscholarship.wustl.edu/law_lawreview Part of the Tax Law Commons Recommended Citation Samuel D. Brunson, Taxing Polygamy, 91 WASH. U. L. REV. 113 (2013). Available at: https://openscholarship.wustl.edu/law_lawreview/vol91/iss1/3 This Article is brought to you for free and open access by the Law School at Washington University Open Scholarship. It has been accepted for inclusion in Washington University Law Review by an authorized administrator of Washington University Open Scholarship. For more information, please contact
[email protected]. TAXING POLYGAMY SAMUEL D. BRUNSON ABSTRACT The tax law treats married and unmarried taxpayers differently in several respects. Married persons, for example, can file and pay their taxes as a unified taxpayer, with rates that are different than those that apply to unmarried taxpayers. This different treatment of married persons has elicited criticism over the years. Some of the more salient criticisms include that married persons do not necessarily function as an economic unit, that joint filing discourages women from working, and that the various exclusions from the joint filing regime—including gay couples—is unfair. This Article looks at joint filing through the lens of polygamy. Polygamy stretches joint filing beyond what it can handle: while the current tax rates could accommodate same-sex couples without any substantive changes, applying the current married-filing-jointly tax brackets to polygamous taxpayers would have absurd—and often unjust— results.