RECENT DEVELOPMENTS IN THE MARRIAGE TAX

We use a sample of actual tax returns to compute estimates of the marriage tax by income class under the new tax law. We predict that in 1994, 52 percent of American couples will pay an average marriage tax of about $1,244, and 38 percent will receive an average subsidy of about $1,399. These aggreg...

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Veröffentlicht in:	National tax journal 1995-03, Vol.48 (1), p.91-101
Hauptverfasser:	FEENBERG, DANIEL R., ROSEN, HARVEY S.
Format:	Artikel
Sprache:	eng
Schlagworte:	Adjusted gross income Adusted gross income Children Couples Earned income tax credit Earnings Economic aspects Economic models Husband and wife Income distribution Income taxes Joint tax returns Laws, regulations and rules Liability Low income groups Marriage Marriage law NOTES AND COMMENTS Spouses Subsidies Tax law Tax liabilities Tax rates Tax returns Tax subsidies Taxable income Taxation
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Beschreibung
Zusammenfassung:	We use a sample of actual tax returns to compute estimates of the marriage tax by income class under the new tax law. We predict that in 1994, 52 percent of American couples will pay an average marriage tax of about $1,244, and 38 percent will receive an average subsidy of 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.
ISSN:	0028-0283 1944-7477
DOI:	10.1086/NTJ41789126