The Marriage Tax Penalty and Subsidy under Tax Reform
DOI:
https://doi.org/10.1016/1057-0810(91)90022-QAbstract
This paper considers the tax treatment of marriage implied by the Tax Reform Act of 1986. It is shown, first, that the maximum marriage subsidy varies erratically and widely over a range comparable to that in the prereform tax system. Second, the maximum marriage penalty varies erratically, but less widely, again over a range comparable to that in the old tax system. And third, the fraction of possible values of secondary income that lead to a marriage subsidy rather than penalty varies erratically over a range much wider than that in the prereform system. Eastern Economic Journal, Vol. 15, No. 2 (April-June 1989), pp. 113-116. (Reprinted with permission of the Journal of Economic Literature.)
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