The report suggests that tax laws should focus less on whether couples are married and more on their financial interdependence. This would make taxes more fair for all adults, not just married couples. The report uses a new method to analyze tax policies, which is rare in tax literature. It recommends changing tax laws to be more individual-focused and inclusive of different types of relationships. However, it does not discuss the rules that attribute income to spouses, which could also be changed to promote equality.