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Whither the Marriage Tax?

Author

Listed:
  • James Alm
  • J. Sebastian Leguizamon

Abstract

We use household data from the Current Population Survey to calculate how the real value of the so-called “marriage tax” or “marriage subsidy” in the federal individual income tax has changed over the period 1969 to 2009. We examine three issues: the magnitude of the marriage tax/subsidy and its evolution over time, its effects on the distribution of income (including the effects of different demographic characteristics on the magnitudes and trends), and the causal factors in its evolution (e.g., tax changes, demographic changes). We find that the tax treatment of the family has changed significantly over time, from a large average marriage bonus in 1969, to a large marriage tax in much of the 1990s and early 2000s, to a large marriage subsidy since 2003. We also find that the marriage tax varies significantly and systematically by income level, as well as by the number of children in the family, the earnings ratios of the spouses, the race of the family, and the age of the household head. Finally, we find that changes in income and family composition have influenced the magnitudes and trends of marriage taxes and subsidies, but that adjustments in the federal income tax code account for most of the observed changes.

Suggested Citation

  • James Alm & J. Sebastian Leguizamon, 2015. "Whither the Marriage Tax?," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(2), pages 251-280, June.
    • Handle: RePEc:ntj:journl:v:68:y:2015:i:2:p:251-280
    DOI: 10.17310/ntj.2015.2.02
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    File URL: https://doi.org/10.17310/ntj.2015.2.02
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    Cited by:

    1. Manuel Schechtl, 2020. "Taxation of Families and “Families of Taxation”? Inequality Modification Between Family Types Across Welfare States," LIS Working papers 800, LIS Cross-National Data Center in Luxembourg.
    2. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
    3. J. Sebastian Leguizamon & Susane Leguizamon & James Alm, 2025. "Race, Marriage, and the Earned Income Tax Credit," Working Papers 2506, Tulane University, Department of Economics.
    4. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.

    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • J12 - Labor and Demographic Economics - - Demographic Economics - - - Marriage; Marital Dissolution; Family Structure
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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