Tax breaks for families

Sir: Hugo Rifkind is wrong to imply (6 July) that the current income tax system is indifferent to family structure, and thus the Conservative party’s attempt to give tax breaks to married couples is ‘a blatant attempt at social engineering’.

Is it not social engineering when the current system demands more tax from a single-earner family than a dual-earner family, even if the total income is the same? Milton Friedman once said: ‘We tend to talk about an individualist society, but it really isn’t, it’s a family society.’