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55 St. Louis U. L.J. 159 (2010-2011)
London Calling: Does the U.K.'s Experience with Individual Taxation Clash with the U.S.'s Expectations

handle is hein.journals/stlulj55 and id is 169 raw text is: LONDON CALLING: DOES THE U.K.'S EXPERIENCE WITH INDIVIDUAL TAXATION CLASH WITH THE U.S.'S EXPECTATIONS? STEPHANIE HUNTER McMAHON* ABSTRACT The United States is one of the last countries to tax married couples jointly; most other countries have adopted individual taxation. In 1990, the United Kingdom completed transitioning its tax system from one that treated husbands and wives as a marital unit to one that mandates an individual-based system, and so it has two decades of experience with the new regime. This article provides American policymakers valuable information regarding the consequences of adopting individual taxation by examining the United Kingdom's experience. First, it establishes a matrix of factors that identifies and assesses differences between the two nations that affect the predictive value of the United Kingdom's experience for the United States. The article then reviews the origins and development of the United Kingdom's original mandatory joint return and the forces that drove the change to individual taxation. Finally, it appraises the consequences of this revision of British law, including the improved economic position of many wives and the increased incidence of tax avoidance. Comparing the change in the United Kingdom with what would likely occur in the United States, this article uses comparative taxation to provide a guide for the United States, urging consideration of the costs as well as the benefits of changing tax units. * Assistant Professor at the University of Cincinnati College of Law. She would like to thank Ann Mumford, Lisa Philipps, Ajay Mehrotra, Leandra Lederman, Diane Ring, Lily Kahng, Ted Seto, Katie Pratt, the faculty at the University of Pittsburgh College of Law, and participants in the Tax Policy Colloquium at Indiana University, Maurer School of Law, the Loyola-LA Tax Policy Colloquium, and the 2010 Critical Tax Conference, especially our wonderful hosts at the St. Louis University School of Law. Finally, this project could not have been completed without the financial assistance of the Harold C. Schott Foundation and the invaluable research aid of Jim Hart, the best librarian in the world. 159

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