Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon …

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 …

show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

show substantial bonuses for married couples and four exhibit marriage penalties. On a micro level, we find that these … marriage bonuses/penalties differ substantially across household types and income. From a policy point of view, our results … suggest that the abolishment of marriage-related tax-benefit components in countries with marriage bonuses would leave some …

of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …

of marriage-related tax-benefit instruments on the labour supply of married couples. For each married partner, we … estimate their individual marginal effective tax rate and net replacement rate before and after marriage. We show that the … marriage bonus, which is economically significant in eight European countries, decreases the work incentives for women and …