An empirical approach to optimal income taxation design is developed within an equilibrium collective marriage market … model with imperfectly transferable utility. Taxes distort labour supply and time allocation decisions, as well as marriage …

), the home mortgage interest deduction, and other marriage penalty instances found in the Act. The tax law does favor … married couples in certain cases, such as greater estate and gift tax exemptions. Marriage may also have some non …

For decades the marriage penalty tax (MPT) has been debated, reduced, increased, and muddled in the US tax system. The … tax credit, continues to have a major detrimental impact on low to moderate income couples, discouraging marriage and …

assumption and lament how marriage might significantly change a couple's taxes. Depending on their earnings breakdown, a couple ….Recent Supreme Court decisions about same-sex marriage revitalize this debate since many same-sex couples face the marriage penalty … roadblocks, including political concerns and tension with marriage's collaborative character. While higher joint bracket …