17.Within the family-unit approach,the tax is now essentially neutral regarding marriage choice.
18.An alternative approach is offered by defining the taxable unit as the individual earner.
19.Tax treatment of imputed incom of stay-at-home individuals remains to be resolved.The role of in come taxation is primarily at the federal level,although the income tax is used as well by many states.
20.State income tax rates typically range from 2 to 8 percent.
21.Where as state income taxes are deductible under the federal tax,only a minority of state permit deduction of federal tax.