Ilin, Elias; Kotlikoff, Laurence J.; Pitts, M. Melinda - 2022
penalties, primarily in the form of lost benefits, both in-cash or in-kind. The variation in marriage taxation is particularly …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 …