The Rise and Fall and Rise... Of the Marriage Tax

James Alm () and Leslie A. Whittington

National Tax Journal, 1996, vol. 49, issue 4, 571-89

Abstract: Uses household data from the Panel Study of Income Dynamics to calculate the real value of the so-called "marriage tax" or "marriage subsidy" in the federal individual income tax over the period 1967- to 1994. Discusses different ways the marriage tax can be calculated and discusses changes that have occurred over time.

Date: 1996
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Citations: View citations in EconPapers (15)

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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:4:p:571-89

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