Work

The Marriage Tax Is Down but Not Out

Year: 1987

Type: article

Abstract: The public debate surrounding the Tax Reform Act of 1986 has paid little attention to the "marriage tax"—the increase in the joint income tax liability of a man and woman when they marry. This lack of concern appears to be due to the perception that the new law has lowered marginal tax rates to such an extent that the magnitudes of marriage taxes (and subsidies) are inconsequential. This paper shows that to the contrary, the new law creates large taxes on being married for some couples, and large subsidies for others.

Source: National Tax Journal

DOI: 10.1086/ntj41788696

Author: HARVEY S. ROSEN

Institutions: National Bureau of Economic Research, Ifo Institute for Economic Research, Princeton University

Language: English

Topic: Gender, Labor, and Family Dynamics

Subfield: Gender Studies

Field: Social Sciences

Domain: Social Sciences

Open Access status: bronze

OpenAlex ID: W1528092527

FWCI: 2.027

Cites: 6

Cited by: 50

Related to: 10