Brien, Michael J.; Dickert-Conlin, Stacy; Weaver, David A. - 2013
The Social Security program, like the federal income tax system, is not marriage neutral. In the income tax literature … couple, in effect, faces a marriage penalty (marriage subsidy). Similarly, provisions in Social Security lead to marriage … subsidies or penalties. In this paper, we examine marriage penalties associated with Social Security's child-in-care benefits …