Add to ORKGDefining the married couple as a single tax unit under the federal individual income tax means that some married couples pay more income tax than they would as two unmarried singles (a marriage tax penalty) while other married couples pay less income tax than they would as two unmarried singles (a marriage tax bonus)
Our progressive tax rate structure is aimed at taxing citizens fairly and based on their ability to ...
In 2000, the EITC will increase marriage penalties by at least $3.1 billion (10.4 percent) and reduc...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...
This report provides background and analysis of the Federal Income Tax and the treatment of married ...
The first section summarizes the major features of the tax law affecting families and family choices...
Although both marriage penalties and marriage bonuses exist at all income levels under the federal i...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
With the sunset of marriage penalty relief in 2025, Congress has a bittersweet opportunity to align ...
The marriage penalty or marriage tax is a topic of considerable current interest. The purposes o...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
This article explores the present tax rate structure and its implications, considers the historical ...
The tax regimes applied to couples in many countries including the US, France, and Germany imply eit...
In her Article, Professor Kornhauser investigates whether couples share or pool financial resources....
Our progressive tax rate structure is aimed at taxing citizens fairly and based on their ability to ...
In 2000, the EITC will increase marriage penalties by at least $3.1 billion (10.4 percent) and reduc...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...
This report provides background and analysis of the Federal Income Tax and the treatment of married ...
The first section summarizes the major features of the tax law affecting families and family choices...
Although both marriage penalties and marriage bonuses exist at all income levels under the federal i...
In the federal income tax code, there is a marriage penalty resulting from tax brackets that do not ...
We study the optimal income taxation of couples. We determine the resulting intra-family labor suppl...
Tax scholarship has long struggled with whether married taxpayers should be taxed differently from u...
With the sunset of marriage penalty relief in 2025, Congress has a bittersweet opportunity to align ...
The marriage penalty or marriage tax is a topic of considerable current interest. The purposes o...
Throughout the history of the United States income tax code, Congress has struggled with equitable t...
This article explores the present tax rate structure and its implications, considers the historical ...
The tax regimes applied to couples in many countries including the US, France, and Germany imply eit...
In her Article, Professor Kornhauser investigates whether couples share or pool financial resources....
Our progressive tax rate structure is aimed at taxing citizens fairly and based on their ability to ...
In 2000, the EITC will increase marriage penalties by at least $3.1 billion (10.4 percent) and reduc...
Disparate tax treatment of married couples in common law vis-a-vis community property states led to ...