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Any further efforts to address marriage penaltiesA circumstance in which

Policymakers use the tax system to raise revenue and to promote social policy goals. For example, they may want to encourage desirable behaviors, such as home ownership.

Policymakers should broaden the tax base by limiting tax preferencesProv

Current law provides rights to spouses of retirement plan participants.

Defined-contribution plan account holders should have to obtain written spousal consent to take payment from the account in a form other than a

Policymakers should not increase the taxation of Social Security benefits. People with low and moderate incomes should be exempt from paying tax on their benefits.

A progressiveIn taxation, a situation in which people with lower income

Most states and localities generate a significant portion of state and local revenue from the taxation of retail sales.

Due to their regressiveIn taxation, a situation in which people with low

States and localities should include services in the taxable base to reduce regressivity