Estimates the marriage tax by income class (based on OBRA '93 changes in the rate schedule and EITC) using samples of actual tax returns. In 1994, 52 percent of married couples paid a marriage tax of $1,244, while 38 percent received a subsidy of $1,399.

Examines the states' experience with income tax indexing and sees what lesson can be drawn from it. Describes the indexing statutes, and estimate simple econometric models of both the decisions to adopt indexing and to renege on promise to index.

This paper examines the impact of the Alternative Minimum Tax on the weighted average marginal tax rates that apply to various components of taxable income. It also considers the impact of several AMT reform proposals on the number of AMT taxpayers, the total revenue collected from the AMT, and...