For Better Or for Worse

Marriage and the Federal Income Tax

• Author(s): Roberton Williams,
• Publisher: Congress of the U.S., Congressional Budget Office
• Pages: 95
• ISBN_10: 0644362790
  ISBN_13: 9780644362795
  
• Language: en

Description:... I. Marriage penalties and bonuses -- II. Sources of marriage penalties and bonuses -- III. Magnitudes of marriage penalties and bonuses -- IV. Labor market and demographic changes affecting marriage penalties and bonuses -- V. Reducing marriage penalties -- Appendix A. Tax treatment of married couples in other countries -- Appendix B. Treatment of married couples under state income taxes -- Appendix C. Characteristics of married and unmarried couples -- Appendix D. Additional supporting tables -- Appendix E. Sources of data -- Appendix F. Estimated marriage penalties and bonuses under a divorce model -- Appendix G. Income distribution of families -- Appendix H. Comparison of demographic changes for working-age couples and all married couples.