$1.$ If you worked in a group on this discussion post, please provide the names of your group members.

$2.$ What is meant by the terms $$marriage penalty$$ and $$marriage benefit$$ in the context of the income tax brackets?

$3.$ According to Dr$.$ Brown, why do the marriage penalty and marriage benefit have disparate impacts for taxpayers of different races?

$4.$ What is your initial response to this chapter $1$: An Introduction to Tax $-$ Federal Taxation of Individuals?

o Was there any part that you found particularly interesting or important?

o Was there any part that you did not agree with or did not understand?

o What questions do you have?

o Should marriage be a consideration in the IRC? Why or why not?

$5.$ Recent legislation eliminated the marriage penalty for most couples. Is the inequity described by Dr$.$ Brown fixed? Why or why not?

$6.$ What is imputed income in relation to having a stay$-$at$-$home spouse, either full time or part time? How does imputed income impact tax equity?

$7.$ What is horizontal equity? Does the marriage penalty$/$benefit contribute to or violate the concept of horizontal equity?

$8.$ What is the earned income tax credit? What is the marriage penalty in the context of the earned income tax credit?

$9.$ Would you make any changes to Federal tax policy related to this area of the IRC? If so$,$ what would you change and why?

o How would these changes help rectify the disparate outcomes by race?