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Recent Developments in the Marriage Tax

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  • Daniel R. Feenberg
  • Harvey S. Rosen

Abstract

The new tax law increases tax rates of high income individuals, and expands the earned income tax credit for low income individuals. We use a sample of actual tax returns to compute estimates of the 'marriage tax' - the change in couples joint tax upon marriage - under this new law. We predict that in 1994 52 percent of American couples will pay a marriage tax, with an average of about $1,244; 38 percent will receive a subsidy averaging about $1,399. These aggregate figures mask a considerable amount of dispersion in the population. Under the new law, the marriage tax for certain low-income families can exceed $3,000 annually; for certain very high income families it can exceed $10,000 annually.

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Bibliographic Info

Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 4705.

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Date of creation: Apr 1994
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Publication status: published as National Tax Journal, vol. XLVIII, no. 1, pp. 91-191, (March 1995).
Handle: RePEc:nbr:nberwo:4705

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Cited by:
  1. Alm, James & Whittington, Leslie A., 1997. "Income taxes and the timing of marital decisions," Journal of Public Economics, Elsevier, vol. 64(2), pages 219-240, May.
  2. Eissa, Nada & Hoynes, Hilary, 2011. "Redistribution And Tax Expenditures: The Earned Income Tax Credit," National Tax Journal, National Tax Association, vol. 64(2), pages 689-729, June.
  3. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2009. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," OECD Social, Employment and Migration Working Papers 76, OECD Publishing.
  4. Stevenson, Adam, 2012. "The Labor Supply And Tax Revenue Consequences Of Federal Same-Sex Marriage Legalization," National Tax Journal, National Tax Association, vol. 65(4), pages 783-806, December.
  5. Fisher, Hayley, 2011. "Marriage penalties, marriage, and cohabitation," Working Papers 2011-12, University of Sydney, School of Economics.
  6. Konrad, Kai A & Lommerud, Kjell Erik, 2008. "Love and Taxes - and Matching Institutions," CEPR Discussion Papers 6703, C.E.P.R. Discussion Papers.
  7. Nancy R. Burstein, 2007. "Economic influences on marriage and divorce," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 26(2), pages 387-429.
  8. Dickert-Conlin, Stacy & Houser, Scott, 1998. "Taxes and Transfers: A New Look at the Marriage Penalty," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 175-217, June.
  9. David T. Ellwood & Jeffrey B. Liebman, 2001. "The Middle-Class Parent Penalty: Child Benefits in the U.S. Tax Code," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 1-40 National Bureau of Economic Research, Inc.
  10. 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.
  11. Reagan Baughman & Stacy Dickert-Conlin & Scott Houser, 2000. "How Well Can We Track Cohabitation Using the SIPP? A Consideration of Direct and Inferred Measures," Center for Policy Research Working Papers 30, Center for Policy Research, Maxwell School, Syracuse University.
  12. John Piggott & John Whalley, 1994. "The Tax Unit and Household Production," NBER Working Papers 4820, National Bureau of Economic Research, Inc.
  13. Janet Holtzblatt & Robert Rebelein, 2000. "Measuring the Effect of the EITC on Marriage Penalties and Bonuses," JCPR Working Papers 127, Northwestern University/University of Chicago Joint Center for Poverty Research.
  14. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
  15. James Alm & Leslie Whittington, 2003. "Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation," Review of Economics of the Household, Springer, vol. 1(3), pages 169-186, September.

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