Marriage Penalties in Public Programs: Social Security's Child–in–Care Widow(er) Benefits

Michael J. Brien, Stacy Dickert-Conlin () and David A. Weaver

National Tax Journal, 2004, vol. 57, issue 4, 829-46

Abstract: The Social Security program, like the federal income tax system, is not marriage neutral. Provisions in each public program, in effect, subsidize or penalize marriage. In this paper, we examine marriage penalties associated with Social Security's child–in–care benefits. This program provides financial benefits to the minor or disabled children and spouse of a worker covered by Social Security in the event of the worker's death. Benefits to the widow(er) terminate upon remarriage, giving rise to marriage penalties. We document the size of these penalties, discuss their likely effects on marriage decisions, and measure the cost of repealing the termination provision. Finally, because of the complex nature of the Social Security benefit computations, we suggest that many widow(er)s may perceive larger penalties than actually exist. Providing more complete information to widow(er)s might encourage marriage, as individuals would realize that the penalties are not as large as they appear. We offer some practical suggestions on how the Social Security Administration could better inform widow(er)s as to the true size of the penalties.

Date: 2004
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://doi.org/10.17310/ntj.2004.4.03 (application/pdf)
https://doi.org/10.17310/ntj.2004.4.03 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

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:ntj:journl:v:57:y:2004:i:4:p:829-46

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 The University of Chicago Press ().