Possibility, Impossibility, and History in the Origins of the Marriage Tax
Marcus Berliant () and
Paul Rothstein ()
National Tax Journal, 2003, vol. 56, issue 2, 303-17
We examine the marriage tax in a formal setting. We begin with precise statements of the basic normative principles in the literature and proofs of old and new impossibility claims. Along the way we document and resolve important ambiguities in the existing literature. We then characterize the tax systems that are piecewise linear, linear, and proportional in terms of familiar normative principles and a new principle we call local marriage neutrality. Earlier analytical work emphasizes that all tax structures must violate certain principles. Local marriage neutrality permits a more nuanced analysis of the conflicts among tax principles that is more relevant to the study of moderate tax reform. We use these results to give a brief yet comprehensive analysis of the properties of the income tax system at key points in time. The last section uses the same results to offer observations about recently proposed and enacted changes for reducing the marriage tax.
References: View complete reference list from CitEc
Citations: View citations in EconPapers (4) Track citations by RSS feed
Downloads: (external link)
https://www.ntanet.org/NTJ/56/2/ntj-v56n02p303-17- ... -history-origins.pdf (application/pdf)
https://www.ntanet.org/NTJ/56/2/ntj-v56n02p303-17- ... history-origins.html (text/html)
Access to most recent volumes (current and past two years) is restricted to subscribers and members of the National Tax Association.
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:56:y:2003:i:2:p:303-17
Access Statistics for this article
National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry
More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by Sally Sztrecska ().