TY  - JOUR
AU  - Feenberg,Daniel R.
TI  - The Tax Treatment of Married Couples and the 1981 Tax Law
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 872
PY  - 1983
Y2  - September 1983
UR  - http://www.nber.org/papers/w0872
L1  - http://www.nber.org/papers/w0872.pdf
N1  - Author contact info:
Daniel R. Feenberg
National Bureau of Economic Research
1050 Massachusetts Avenue
Cambridge, MA 02138
Tel: 617/588-0343
Fax: 617/868-2742
E-Mail: feenberg@nber.org
AB  - 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.
ER  -