Dr. Karina Doorley:

Absolutely. There are legitimate reasons for a member of a couple wanting or needing to stay at home for caring duties. That is a contribution to the economy and the care economy. There are better ways to incentivise that or pay for it. Joint taxation or partially joint taxation is not at all dependent on having a child or caring for a person; it is simply dependent on being married. It is not the most efficient way to target those people.