2010/02/03

Tax reductions, tax changes, and the marriage penalty.: An article from: National Tax Journal

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This digital document is an article from National Tax Journal, published by National Tax Association on September 1, 2001. The length of the article is 6185 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the author: Policymakers have directed much effort towards reducing or eliminating the so-called “marriage penalty” present in the U.S. individual income tax. However, because the marriage penalty is frequently misunderstood, many suggested remedies do little to reduce the penalty, and in some cases even exacerbate it. In this paper we use the recent income tax reduction proposal of the Bush Administration to highlight some of the challenges involved in reducing the marriage penalty. Using representative couples with varying distributions of income and family structure, we contrast the marriage penalties under current tax law (as of May 2001) with those under the tax structure in the Administration’s proposal. Our calculations indicate that it is certainly feasible to reduce the marriage penalty. However, our calculations also indicate that achieving this goal can be a difficult task, with tax reductions and other tax changes sometimes having unintended and unanticipated effects. In particular, the Bush tax plan does not eliminate the marriage tax, and in some cases actually makes the marriage penalty even larger than it is at present. In short, reducing marriage penalties is not as simple as reducing income taxes.

Citation Details
Title: Tax reductions, tax changes, and the marriage penalty.
Author: Leslie A. Whittington
Publication: National Tax Journal (Refereed)
Date: September 1, 2001
Publisher: National Tax Association
Volume: 54 Issue: 3 Page: 455(18)

Distributed by Thomson Gale

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Tags: marriage penalties, marriage penalty, marriage tax.

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