Recent Developments in the Marriage Tax: A Comment and Decomposition

Anthony J. Cataldo

National Tax Journal, 1996, vol. 49, issue 4, 609-16

Abstract: Uses 1989 SOI data to determine magnitude of the marriage tax (due to differential tax treatment in tax rate tables, standard deduction amounts, taxation of social security benefits, net capital loss limitation, and alternative minimum tax). Suggests that studies failing to make this distinction may overstate the magnitude and frequency of the marriage tax penalties.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:4:p:609-16

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