The Marriage Tax Penalty and Subsidy under Tax Reform

Douglas Mitchell
Additional contact information
Douglas Mitchell: University of West Virginia

Eastern Economic Journal, 1989, vol. 15, issue 2, 113-116

Abstract: This paper considers the tax treatment of marriage implied by the Tax Reform Act of 1986. It is shown, first, that the maximum marriage subsidy varies erratically and widely over a range comparable to that in the prereform tax system. Second, the maximum marriage penalty varies erratically, but less widely, again over a range comparable to that in the old tax system. And third, the fraction of possible values of secondary income that lead to a marriage subsidy rather than penalty varies erratically over a range much wider than that in the prereform system.

Date: 1989
References: Add references at CitEc
Citations:

Downloads: (external link)
http://web.holycross.edu/RePEc/eej/Archive/Volume15/V15N2P113_116.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:eej:eeconj:v:15:y:1989:i:2:p:113-116

Access Statistics for this article

Eastern Economic Journal is currently edited by Cynthia A. Bansak, St. Lawrence University and Allan A. Zebedee, Clarkson University

More articles in Eastern Economic Journal from Eastern Economic Association Contact information at EDIRC.
Bibliographic data for series maintained by Victor Matheson, College of the Holy Cross ().