splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However … regulations. A satisfactory compromise would thus be de facto income splitting for married couples with a transferable amount …

We develop, apply, and test a new measure of the marriage tax: the reduction in future spending from getting married … path's probability. And it assumes clone marriage-marrying oneself-to ensure the living-standard loss from marrying is … unaffected by spousal choice. We calculate our marriage tax for young respondents using the Survey of Consumer Finances (SCF …