Abstract: Since the distribution of tax burdens has no intrinsic moral significance, there is no genuine value of horizontal equity. Favorable tax treatment of owner-occupied housing is not intrinsically unfair, though it may be objectionable for contributing to social inequality. And a “marriage penalty” is not unfair, though it may be arbitrary. However the tax system can have discriminatory effects; for example, a combination of joint filing and graduated rates results in a disincentive for second earners (at present mostly women) to seek work.

Keywords: horizontal equity, housing, marriage, discrimination, second earners, women,