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The Tax Treatment of Married Couples and the 1981 Tax Law

Daniel R. Feenberg

NBER Working Paper No. 872 (Also Reprint No. r0423)
Issued in April 1982
NBER Program(s):Public Economics

Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a secondary earner's deduction of 10% of secondary earner's wages (up to 3U00 dollars). The child-care credit is also liberalized. Analyses of the revenue, welfare and labor supply effects of these provisions are also given.

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Document Object Identifier (DOI): 10.3386/w0872

Published: Penner, Rudolph G. (ed.) Taxing the Family. Washington: American Enterprise Institute for Publics Policy Research, 1983.

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