Stephanie R. Hoffer (Northwestern) has published Adopting the Family Taxable Unit, 76 U. Cin. L. Rev. 55 (2007).  Here is the abstract:

In recent years, scholars have suggested that population stability plays an important role in countries’ economic health. In light of that assertion, and with an eye toward declining birthrates abroad, this Article asks how the United States, through tax policy, might aid maintenance of a stable population level. Specifically, the Article recommends use of the family taxable unit as a means of reducing the effects of time and wage pressure on larger families. Use of the family taxable unit would, unlike some other tax provisions, bring conceptual coherence to the tax treatment of families while remaining neutral with regard to the labor market participation of secondary earners.