show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

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 …

show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

a fresh look at the problem of marriage bonuses and penalties, acknowledges that there may be difficulties with a … parenting rather than marriage in the tax system …

couples ("marriage neutrality"). Existing treatments of this "trilemma" of marriage taxation argue that marriage neutrality is … literature is flawed. The costs of violating the principles of couples equity and marriage neutrality and progressivity are not … the trilemma by strict adherence to two principles and disregard of the other, the taxation of marriage should violate all …

In 1969 Congress amended the Internal Revenue Code to create a marriage penalty. The penalty was not felt by all … affect various groups of women. The development of the marriage penalty highlights the need to consider the consequences of …