16 FEBRUARY 1985, Page 23

Wife's allowance

Sir: S. R. Atkins (Letters, 9 February) may care to consider whether his purpose would not be as well, or better, served by treating everyone equally for tax purposes, men and women, married or not, each with the same personal allowance, and taxing them as individuals on their income (whether `earned' or 'unearned).

At the same time the institution of marriage could be encouraged by making the personal allowance freely transferable between husband and wife.

C. B. Horn

Burgage End, Church Lane, Burford, Oxford