Ilin, Elias; Kotlikoff, Laurence J.; Pitts, Melinda - National Bureau of Economic Research - 2022
We develop, apply, and test a new measure of the marriage tax - the reduction in future spending from getting married - using SCF and ACS data. Our measure incorporates all major and most minor U.S. tax and benefit programs. And it assumes clone marriage - marrying oneself - to ensure the...