Ilin, Elias; Kotlikoff, Laurence J.; Pitts, Melinda - National Bureau of Economic Research - 2022
We develop, apply, and test a new measure of the marriage tax - the reduction in future spending from getting married … clone marriage - marrying oneself - to ensure the living-standard loss from marrying is unaffected by spousal choice. Our … calculated high and highly variable marriage taxes materially reduce the probability of marriage particularly for low …