Eissa, Nada; Hoynes, Hilary Williamson - 2001
This paper documents changes in the tax consequence of marriage over the period 1984 to 1997. Reversing the impact of … the 1986 Tax Reform Act, tax acts in 1990 and 1993 are found to increasingly tax marriage. Our decomposition of different … components show that, altogether, tax laws explain most (55-60 percent) of the change in the tax cost of marriage between 1984 …
