Why is income tax based on individual rather than household income?

Income tax is typically based on individual income to ensure fairness and accountability in taxation. This approach allows for a more precise assessment of each person's ability to pay, reflecting their financial circumstances and contributions to the tax system. Individual taxation also simplifies the process of tax collection and compliance, as it avoids complications arising from varying household structures and income sources. Additionally, it enables the government to implement targeted tax benefits and credits that can be tailored to individual situations.