Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon …

Marriage penalties are a controversial feature of many government policies. Empirical evidence of their behavioral … decision. We investigate the removal of marriage penalties from the surviving spouse pensions of the Canadian public pension … marriage penalties can have large and persistent effects on marriage decisions. We also present evidence suggesting that it is …

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 …

when factors that affect tax liability are associated with race. We provide new evidence on racial differences in marriage … of income. We show that marriage rates are much higher among white adults than Black adults, which implies that two …

taxation is estimated to be 29.6% of tax revenue raised. The effect of the new 10% deduction to ease the marriage tax for …