Addressing the Marriage Penalty in Tax Reform
4 Pages Posted: 3 Jan 2018
Date Written: October 25, 2017
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.
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