Politicians often stress that marriage is a key institution that promotes family values. However, many aspects of the … federal tax code do not promote marriage and may in fact provide disincentives and penalize marriage. As an alternative to … marriage, cohabitation is a common choice for low-income couples facing significant fiscal penalization from the joint income …

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 …

marital stability. This study analyzes the cost to individuals of various aspects of the marriage penalty tax (MPT) and … thereby how it discourages marriage and how it harms both individuals and society at large. Decline of the family, especially … its harm, we conclude that the MPT should be eliminated from the tax code. Opponents to repealing the marriage penalty …

This testimony before the House Committee on Ways and Means explains why it is difficult to eliminate marriage …

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 …

and the significance of those allocations for tax purposes. Part I surveys the partnership model of marriage and some … the lack of total unity of interest. Part III examines the current tax treatment of marriage and the family and the tax …