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Measuring the Effect of the EITC on Marriage Penalties and Bonuses

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  • Janet Holtzblatt
  • Robert Rebelein

Abstract

Updated March 25, 2001 A revised version of this paper appears as "Measuring the Effect of the EITC on Marriage Penalties and Bonuses." National Tax Journal 53(4) (part 2): 1107-1134. For more information see www.ntanet.org. In 2000, the EITC will increase net marriage penalties by $3.6 billion. Nearly 60 percent of EITC-related new marriage penalties will be attributable to couples who currently do not receive the EITC because their income is above $30,000. However, both aggregate and relative estimates of marriage penalties and bonuses, attributable to the EITC, are very sensitive to assumptions regarding a couple's living arrangements and custody agreements if they do not file joint returns. Recent proposals to provide marriage penalty relief through the EITC are well-targeted to lower-income taxpayers, but vary in their ability to reduce marriage penalties.

Suggested Citation

  • 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.
  • Handle: RePEc:wop:jopovw:127
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    References listed on IDEAS

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    1. 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.
    2. 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.
    3. Feenberg, Daniel R. & Rosen, Harvey S., 1995. "Recent Developments in the Marriage Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 91-101, March.
    4. 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.
    5. Dickert-Conlin, Stacy & Houser, Scott, 1998. "Taxes and Transfers: A New Look at the Marriage Penalty," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 175-217, June.
    6. Alm, James & Whittington, Leslie A, 1999. "For Love or Money? The Impact of Income Taxes on Marriage," Economica, London School of Economics and Political Science, vol. 66(263), pages 297-316, August.
    7. Harvey S. Rosen, 1987. "The Marriage Tax is Down But Not Out," NBER Working Papers 2231, National Bureau of Economic Research, Inc.
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    Cited by:

    1. Susan E Mayer, 2000. "Why Welfare Caseloads Fluctuate: A Review of Research on AFDC, SSI, and the Food Stamps Program," Treasury Working Paper Series 00/07, New Zealand Treasury.
    2. Rogers, Diane Lim & Weil, Alan, 2000. "Welfare Reform and the Role of Tax Policy," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 385-402, September.
    3. Austin Nichols & Jesse Rothstein, 2015. "The Earned Income Tax Credit," NBER Chapters,in: Economics of Means-Tested Transfer Programs in the United States, volume 1, pages 137-218 National Bureau of Economic Research, Inc.
    4. Saul D. Hoffman, 2003. "The EITC Marriage Tax and EITC Reform," Working Papers 03-01, University of Delaware, Department of Economics.
    5. Rogers, Diane Lim & Weil, Alan, 2000. "Welfare Reform and the Role of Tax Policy," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 385-402, September.
    6. Eissa, Nada & Hoynes, Hilary Williamson, 2000. "Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 683-712, September.
    7. V. Joseph Hotz, 2003. "The Earned Income Tax Credit," NBER Chapters,in: Means-Tested Transfer Programs in the United States, pages 141-198 National Bureau of Economic Research, Inc.
    8. Fisher, Hayley, 2011. "Marriage penalties, marriage, and cohabitation," Working Papers 2011-12, University of Sydney, School of Economics.
    9. Eissa, Nada & Hoynes, Hilary Williamson, 2000. "Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 683-712, September.
    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.

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