In this chapter, I compare and contrast the tax treatment of two sociolegal constructs: the family and the corporation. I first analyze the ways in which the tax treatment of these two constructs operates in parallel fashion. I then discuss and dissect the ways in which debates about reforming the taxation of the family and the taxation of corporations nonetheless completely diverge. The purpose of the chapter is to question the divergence of these two tax reform discourses and to push those engaged in the corporate tax reform debate to determine whether they can learn anything from debates over reforming the taxation of the family
