▁establish ing ▁separate ▁tax ation ▁for ▁married ▁( or ▁de ▁fact o ▁un ions ) ▁tax pay ers ▁as ▁the ▁norm , ▁with ▁an ▁option ▁being ▁available ▁for ▁joint ▁tax ation . ▁ ▁The ▁International ▁Mon et ary ▁Fund ▁has ▁called ▁for ▁the ▁countries ▁to ▁abandon ▁the ▁practice ▁of ▁tax ing ▁family ▁income ▁instead ▁of ▁individual ▁income , ▁along ▁with ▁other ▁tax ▁practices , ▁such ▁as ▁the ▁method ▁of ▁assess ing ▁pay roll ▁tax ▁in ▁the ▁United ▁States , ▁which ▁ass esses ▁extra ▁tax es , ▁higher ▁tax ▁rates , ▁and ▁reduced ▁benefits ▁to ▁families ▁that ▁have ▁two ▁ear ners , ▁and ▁provides ▁fund ed ▁and ▁un fund ed ▁subs id ies ▁to ▁patri arch al ▁families , ▁which ▁are ▁related ▁to ▁so ver eign ▁deb t ▁problems ▁in ▁these ▁countries . ▁ ▁In ▁the ▁United ▁States , ▁the ▁sp ouse ▁to ▁whom ▁the ▁income ▁is ▁fiction ally ▁attributed ▁does ▁not ▁pay ▁pay roll ▁tax ▁on ▁that ▁" split " ▁earned ▁income , ▁while ▁the ▁benefit ▁of ▁that ▁sp ouse ' s ▁lower ▁rate ▁does ▁acc r ue ▁to ▁the ▁greater ▁ear ner . ▁The ▁" split " ▁is ▁thus ▁ignored ▁in ▁that ▁context ▁while ▁it ▁is ▁applied ▁in ▁the ▁income ▁tax ▁context . ▁Even ▁though ▁the ▁fiction ally ▁ear ning ▁sp ouse ▁does ▁not ▁pay ▁pay roll ▁tax , ▁the ▁couple ▁draw s ▁two ▁sets ▁of ▁Social ▁Security ▁and ▁Medic are ▁benefits . ▁ ▁Dec lin ing ▁fert ility ▁rates ▁in ▁countries ▁that ▁subs id ize ▁patri arch al / mat ernal