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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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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. Herwig Immervoll & Henrik Jacobsen Kleven & Claus Thustrup Kreiner & Nicolaj Verdelin, 2008. "An Evaluation of the Tax-Transfer Treatment of Married Couples in European Countries," EPRU Working Paper Series 08-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
    Other versions:
  4. Nada Eissa & Hilary Hoynes, 2008. "Redistribution and Tax Expenditures: The Earned Income Tax Credit," NBER Working Papers 14307, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  5. 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.
  6. 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.
  7. 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. [Downloadable!] (restricted)
  8. 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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  9. 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)
    Other versions:
  10. 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)
  11. 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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