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Recent Developments in the Marriage Tax

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  • Feenberg, Daniel R.
  • Rosen, Harvey S.

Abstract

Estimates the marriage tax by income class (based on OBRA '93 changes in the rate schedule and EITC) using samples of actual tax returns. In 1994, 52 percent of married couples paid a marriage tax of $1,244, while 38 percent received a subsidy of $1,399.

Suggested Citation

  • Feenberg, Daniel R. & Rosen, Harvey S., 1995. "Recent Developments in the Marriage Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 91-101, March.
    • Handle: RePEc:ntj:journl:v:48:y:1995:i:1:p:91-101
    DOI: 10.1086/NTJ41789126
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    References listed on IDEAS

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    1. Daniel Feenberg & Elisabeth Coutts, 1993. "An introduction to the TAXSIM model," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 12(1), pages 189-194.
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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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