Some countries allow income splitting when a couple files their tax returns. The idea is that the higher wage earner basically transfers some of his/her income to the lowest wage earner and hopefully drops into a lower tax bracket. This ultimately means the higher wage earner pays less taxes.
The downside is that such a practise is unfair to single wage earners and may discourage some people from entering the workforce (so their partner can pay less taxes).
How do you feel about income splitting?