THE MARRIAGE TAX IS DOWN BUT NOT OUT

Harvey S. Rosen

50 citations0/0 files storedNational Tax Journal

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Gender, Labor, and Family Dynamics Economic and Fiscal Studies Financial Literacy, Pension, Retirement Analysis

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.

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1999Taxes and transfers: their effects on the decision to end a marriage 1998TAXES AND TRANSFERS: A NEW LOOK AT THE MARRIAGE PENALTY 2001The Earned Income Tax Credit 2000Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97 1996THE RISE AND FALL AND RISE ... OF THE MARRIAGE TAX 2000Measuring the Effect of the EITC on Marriage Penalties and Bonuses 2009An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries 2003Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation

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