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The Marriage Tax

Author

Listed:
  • Jane M. Fraser

    (School of Industrial Engineering, Purdue University, West Lafayette, Indiana 47907)

Abstract

The design of tax laws is difficult because we have conflicting goals concerning our tax system. Policy makers often struggle to meet the demands of various groups without knowing exactly what tradeoffs are logically possible or impossible. The relative taxation of married couples and single persons is one area where tax design is difficult. This paper proves that it is impossible to have a tax system that simultaneously (1) is marriage neutral, (2) pools incomes within a married couple, and (3) maintains a nonlinear tax function. The paper explores the logical implications of abandoning any one of these three principles.

Suggested Citation

  • Jane M. Fraser, 1986. "The Marriage Tax," Management Science, INFORMS, vol. 32(7), pages 831-840, July.
    • Handle: RePEc:inm:ormnsc:v:32:y:1986:i:7:p:831-840
    DOI: 10.1287/mnsc.32.7.831
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    Cited by:

    1. Giacomo Corneo, 2013. "A Note on the Taxation of Couples Under Income Uncertainty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 129-134, March.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547.
    3. Hermann Buslei & Katharina Wrohlich, 2014. "Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen," DIW Roundup: Politik im Fokus 21, DIW Berlin, German Institute for Economic Research.

    More about this item

    Keywords

    finance: taxation; tax policy;

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