H
Head of Household filing status
You must meet the following requirements: 1. You are unmarried or considered unmarried on the last day of the year. 2. You paid more than half the cost of keeping up a home for the year. 3.
Source: Understanding Taxes - Glossary - irs.gov
Horizontal equity
The concept that people in the same income group should be taxed at the same rate. "Equals should be taxed equally."
Source: Understanding Taxes - Glossary - irs.gov
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