Good rulings by SCOTUS on gay marriage bills brings up tax issues again. I understand the desire to modify taxes based on single/married mostly for political purposes, but in the end I really don't think it makes sense.
We should have only one category--the equivalent of single--and everyone would file. So if a married couple only has one working person, the other person could file a return with zero income. Yes, this would mean that a rich couple with one person pulling in a couple million $ could have the other spouse collecting a few thousand in tax rebates, and they may pay less than now, but that couple would be paying more than a couple with both people working and each bringing in half (same total income). So long as the change is paired with rate increases I have no problem with this. (Note: as an alternative wealthy couples could probably reduce tax burden by having the working spouse "pay" the non-working spouse some fraction of their income.)