Deductions & credits

My understanding is that Married Filing Separately is intended to be used by couples that are living separately because their marriage is essentially over.  Congress didn't want married couples that are together to "game the system" by filing MFS.

 

There are many such measures in place.  The Kiddie Tax is another example, as it is intended to prevent parents from assigning income to their dependents just to take advantage of a lower tax rate.