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Measuring the Effect of the EITC on Marriage Penalties and Bonuses

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  • Holtzblatt, Janet
  • Rebelein, Robert

Abstract

In 2000, the EITC will increase marriage penalties by at least $3.1 billion (10.4 percent) and reduce marriage bonuses by $439 million (1.5 percent). Over half of EITC-related marriage penalties will be attributable to couples who currently are ineligible for the EITC because their income is above $30,000. However, estimates of marriage penalties and bonuses are very sensitive to assumptions regarding a couple’s living arrangements and custody agreements if they do not file joint returns. Recent proposals to provide marriage penalty relief through the EITC are well-targeted to lower-income taxpayers but vary in their ability to reduce marriage penalties.

Suggested Citation

  • Holtzblatt, Janet & Rebelein, Robert, 2000. "Measuring the Effect of the EITC on Marriage Penalties and Bonuses," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(4), pages 1107-1134, December.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:4:p:1107-34
    DOI: 10.17310/ntj.2000.4S1.04
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    References listed on IDEAS

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    1. James Alm & Leslie A. Whittington, 1999. "For Love or Money? The Impact of Income Taxes on Marriage," Economica, London School of Economics and Political Science, vol. 66(263), pages 297-316, August.
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    Cited by:

    1. Austin Nichols & Jesse Rothstein, 2015. "The Earned Income Tax Credit," NBER Chapters, in: Economics of Means-Tested Transfer Programs in the United States, Volume 1, pages 137-218, National Bureau of Economic Research, Inc.
    2. Diane Whitmore Schanzenbach & Michael R. Strain, 2021. "Employment Effects of the Earned Income Tax Credit: Taking the Long View," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 87-129.
    3. Tim Dowd & John B. Horowitz, 2011. "Income Mobility and the Earned Income Tax Credit," Public Finance Review, , vol. 39(5), pages 619-652, September.
    4. David T. Ellwood, 1999. "The Impact of the Earned Income Tax Credit and Social Policy Reforms on Work, Marriage, and Living Arrangements," JCPR Working Papers 124, Northwestern University/University of Chicago Joint Center for Poverty Research.

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