Both political parties have been attacking the marriage penalty in the federal income tax code for a long time …. Resulting from tax brackets that do not double upon marriage, the marriage penalty disproportionately affects the majority of … more discretionary. Additionally, the marriage penalty impacts many same-sex married couples. Therefore, the next revision …

Marriage penalties are a controversial feature of many government policies. Empirical evidence of their behavioral … decision. We investigate the removal of marriage penalties from the surviving spouse pensions of the Canadian public pension … marriage penalties can have large and persistent effects on marriage decisions. We also present evidence suggesting that it is …

joint income taxation of married couples on the marriage rate in Switzerland, where tax differentials between married and … simulated instrumental variable approach, I find a negative impact of joint income taxation on the marriage rate for couples …

The passage of the 2001 legislation that contains marriage-penalty-relief provisions renews interest in whether the … Earned Income Tax Credit (EITC) influences the marriage decision. Using a sample of cohabiting women with children from the … marriage incentives associated with the EITC expansion for married couples in 2001 and examine whether the changes in the EITC …