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Recent Developments in the Marriage Tax

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Author Info
Daniel R. Feenberg
Harvey S. Rosen

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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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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 1995
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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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H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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  1. 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. [Downloadable!]
  2. Alvarez, Michael R. & McCaffery, Edward J., 1998. "Gender and Tax," Working Papers 1046, California Institute of Technology, Division of the Humanities and Social Sciences. [Downloadable!]
  3. 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. [Downloadable!]
  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. [Downloadable!]
  5. John Piggott & John Whalley, 1994. "The Tax Unit and Household Production," NBER Working Papers 4820, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  6. David T. Ellwood & Jeffrey B. Liebman, 2000. "The Middle Class Parent Penalty: Child Benefits in the U.S. Tax Code," NBER Working Papers 8031, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. 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. [Downloadable!] (restricted)
  8. Michael J. Brien & Stacy Dickert-Conlin & David A, Weaver, 2003. "Young Widow(er)s, Social Security, And Marriage," Working Papers, Center for Retirement Research at Boston College 2003-02, Center for Retirement Research. [Downloadable!]
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