3ROSEN, H.S., 1977, Is It Time to Abandon Joint Filing?, National Tax Journal, 30.
4WINN, J.A. & WINN, M., 1983, Till Death Do We Split: Married Couples and Single Persons under the Individual Income Tax, South Carolina Law Review, 34.
6Congressional Budget Office (CBO), For Better or for Worse: Marriage and the Federal Income Tax, (Washington, DC: Government Printing Office) June 1997, p. 30.
