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Recent Developments in the Marriage Tax: A Comment and Decomposition

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  • Cataldo, Anthony J. II

Abstract

Uses 1989 SOI data to determine magnitude of the marriage tax (due to differential tax treatment in tax rate tables, standard deduction amounts, taxation of social security benefits, net capital loss limitation, and alternative minimum tax). Suggests that studies failing to make this distinction may overstate the magnitude and frequency of the marriage tax penalties.

Suggested Citation

  • Cataldo, Anthony J. II, 1996. "Recent Developments in the Marriage Tax: A Comment and Decomposition," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(4), pages 609-616, December.
    • Handle: RePEc:ntj:journl:v:49:y:1996:i:4:p:609-16
    DOI: 10.1086/NTJ41789230
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    References listed on IDEAS

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    1. McIntyre, Michael J., 1988. "Rosen's Marriage Tax Computations: What Do They Mean?," National Tax Journal, National Tax Association, vol. 41(2), pages 257-58, June.
    2. McIntyre, Michael J., 1988. "Rosen's Marriage Tax Computations: What Do They Mean?," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(2), pages 257-258, June.
    3. Harvey S. Rosen, 1987. "The Marriage Tax is Down But Not Out," NBER Working Papers 2231, National Bureau of Economic Research, Inc.
    Full references (including those not matched with items on IDEAS)

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