Addressing the Marriage Penalty in Tax Reform

4 Pages Posted: 3 Jan 2018

See all articles by Margaret Ryznar

Margaret Ryznar

Indiana University Robert H. McKinney School of Law

Date Written: October 25, 2017

Abstract

Both political parties have been attacking the marriage penalty in the federal income tax code for a long time. Resulting from tax brackets that do not double upon marriage, the marriage penalty disproportionately affects the majority of married women who are secondary income earners due to their lower earnings compared to their husbands, which makes their wages more discretionary. Additionally, the marriage penalty impacts many same-sex married couples. Therefore, the next revision of the tax code should neutralize the tax disincentives facing secondary income earners.

Suggested Citation

Ryznar, Margaret, Addressing the Marriage Penalty in Tax Reform (October 25, 2017). Tax Notes, Vol. 157, No. 4, pp. 555-557, 2017. Available at SSRN: https://ssrn.com/abstract=3059351

Margaret Ryznar (Contact Author)

Indiana University Robert H. McKinney School of Law ( email )

530 West New York Street
Indianapolis, IN 46202
United States

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