The Ripon Forum: What a Pro-Family Tax Code Should Look Like

At root, taxes are supposed to fund the provision of public goods – the basic function of government. Even a quick glance at the Internal Revenue Code would put to rest the notion that it is merely an efficient source of federal revenue. Not hardly, and certainly not by accident. Indeed, the modern U.S. tax code reflects overlapping tax regimes that aim to satisfy inexorably irreconcilable goals: efficiency and fairness. At the center of this tension is the American family.