The Tax Treatment of Married Couples and the 1981 Tax Law

Daniel Feenberg ()

No 872, NBER Working Papers from National Bureau of Economic Research, Inc

Abstract: Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a secondary earner's deduction of 10% of secondary earner's wages (up to 3U00 dollars). The child-care credit is also liberalized. Analyses of the revenue, welfare and labor supply effects of these provisions are also given.

Date: 1982-04
Note: PE
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published as Penner, Rudolph G. (ed.) Taxing the Family. Washington: American Enterprise Institute for Publics Policy Research, 1983.

Downloads: (external link)
http://www.nber.org/papers/w0872.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:nbr:nberwo:0872

Ordering information: This working paper can be ordered from
http://www.nber.org/papers/w0872

Access Statistics for this paper

More papers in NBER Working Papers from National Bureau of Economic Research, Inc National Bureau of Economic Research, 1050 Massachusetts Avenue Cambridge, MA 02138, U.S.A.. Contact information at EDIRC.
Bibliographic data for series maintained by ().