ist ▁marriage ▁and ▁re bound ing ▁fert ility ▁rates ▁in ▁countries ▁that ▁shift ▁their ▁policies ▁to ▁recogn izing ▁equal ▁parent al ▁responsibility ▁are ▁also ▁a ▁factor ▁in ▁many ▁countries ▁abandon ing ▁fict ional ▁income ▁splitting ▁for ▁tax ▁measurement . ▁ ▁In ▁part ▁because ▁of ▁these ▁concerns , ▁as ▁well ▁as ▁child ▁w elf are ▁policies ▁that ▁advoc ate ▁recogn izing ▁both ▁parents ▁having ▁personal ▁responsibility ▁for ▁children ▁in ▁order ▁to ▁support ▁their ▁development ▁without ▁dist ort ion , ▁fict ional ▁income ▁splitting ▁is ▁becoming ▁rare ▁glob ally , ▁and , ▁since ▁ 1 9 7 0 , ▁it ▁has ▁been ▁abol ished ▁in ▁many ▁countries . ▁ ▁Some ▁countries ▁require ▁joint ▁returns ▁but ▁measure ▁the ▁tax ▁on ▁income ▁individually , ▁while ▁others ▁use ▁only ▁individual ▁returns . ▁Tax ▁laws ▁in ▁these ▁countries ▁generally ▁have ▁reg ulations ▁prevent ing ▁the ▁direct ▁transfer ▁of ▁earned ▁income ▁from ▁one ▁sp ouse ▁to ▁another ▁to ▁reduce ▁tax es . ▁There ▁are ▁often ▁still ▁methods ▁of ▁using ▁income ▁splitting ▁to ▁reduce ▁tax es ▁in ▁these ▁juris dict ions . ▁For ▁those ▁who ▁own ▁their ▁own ▁company , ▁h iring ▁family ▁members ▁will ▁often ▁reduce ▁the ▁overall ▁tax ▁bur den ▁by ▁sh ifting ▁income ▁to ▁lower - in come ▁family ▁members . ▁ ▁United ▁States ▁ ▁In ▁the ▁United ▁States , ▁tax ▁benefits ▁or ▁" mar riage ▁bon uses " ▁to ▁married ▁cou ples ▁with ▁only ▁one ▁bread w inner ▁( or ▁with ▁a ▁bread w inner ▁ear ning ▁the ▁bulk ▁of ▁the ▁couple ' s ▁income ) ▁have