By not doing this e government is making it harder for families who choose to have one parent remaining at home to look after the children. This is an interference in family life. Giving people the choice to transfer tax allowances will allow parents who feel it is best to raise their children themselves without outsourcing child care the ability to do so.
Non working spouses should be able to transfer their full tax allowance to their working partner. Income tax should be calculated on a joint basis for married and co-habiting couples. Non working spouses who choose not to work do not claim benefits and are financially supported by their working spouses so are not a burden to the state – if anything they free up jobs for those that need them. The government should support parents that make this choice by allowing them to Share income tax allowance.