IDEAS home Printed from https://ideas.repec.org/a/inm/ormnsc/v32y1986i7p831-840.html
   My bibliography  Save this article

The Marriage Tax

Author

Listed:
  • Jane M. Fraser

    (School of Industrial Engineering, Purdue University, West Lafayette, Indiana 47907)

Abstract

The design of tax laws is difficult because we have conflicting goals concerning our tax system. Policy makers often struggle to meet the demands of various groups without knowing exactly what tradeoffs are logically possible or impossible. The relative taxation of married couples and single persons is one area where tax design is difficult. This paper proves that it is impossible to have a tax system that simultaneously (1) is marriage neutral, (2) pools incomes within a married couple, and (3) maintains a nonlinear tax function. The paper explores the logical implications of abandoning any one of these three principles.

Suggested Citation

  • Jane M. Fraser, 1986. "The Marriage Tax," Management Science, INFORMS, vol. 32(7), pages 831-840, July.
    • Handle: RePEc:inm:ormnsc:v:32:y:1986:i:7:p:831-840
    DOI: 10.1287/mnsc.32.7.831
    as

    Download full text from publisher

    File URL: http://dx.doi.org/10.1287/mnsc.32.7.831
    Download Restriction: no
    File URL: https://libkey.io/10.1287/mnsc.32.7.831?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Giacomo Corneo, 2013. "A Note on the Taxation of Couples Under Income Uncertainty," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(1), pages 129-134, March.
    2. Homburg, Stefan, 2010. "Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 92547, September.
    3. Hermann Buslei & Katharina Wrohlich, 2014. "Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen," DIW Roundup: Politik im Fokus 21, DIW Berlin, German Institute for Economic Research.

    More about this item

    Keywords

    finance: taxation; tax policy;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:inm:ormnsc:v:32:y:1986:i:7:p:831-840. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Asher (email available below). General contact details of provider: https://edirc.repec.org/data/inforea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.