During the tax reform discussions, President Trump proposed eliminating the head of household filing status (see Donald Trump’s Tax Plan Would Hit Single Parents Hard).

Address the following points in your discussion post:

1. What are the fundamental purposes of filing statuses in the tax system?
2. Which of Adam Smith’s principles of taxation do filing statuses provide to the tax system? Why?
3. Who in our society would benefit or suffer if the head of household filing status is eliminated (address both groups)?
4. What are some impacts of the head of household filing status (benefits and detriments, both intended and unintended)?

Your initial posting should be 250-500 words.

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