The income tax position of married persons was recently changed drastically when the individual became the primary tax unit. Specific anti-avoidance measures were introduced to discourage the splitting of income between spouses. Various factors detract from the pureness of the individual taxation principle. The retention of the married couple as an optional tax unit leads to anomalies and it is suggested that it be scrapped. The existence of three different categories of taxpayers indicates that some of the policy considerations underlying combined taxation have been retained. Although the position of spouses married in community of property is in general successfully regulated by statute as regards trade income, a lacuna still exists as regards investment income. The United Kingdom and Zimbabwe recently abolished the married couple as tax unit and provide solutions to some of our problems.
|Author||Van der Linde KE|
|Alternative Title||Aspects of the income tax system applicable to married persons|
|Degree Type||Masters degree|