TY  - JOUR
AU  - Feenberg,Daniel R.
AU  - Rosen,Harvey S.
TI  - Recent Developments in the Marriage Tax
JF  - National Bureau of Economic Research Working Paper Series
VL  - No. 4705
PY  - 1995
Y2  - April 1995
UR  - http://www.nber.org/papers/w4705
L1  - http://www.nber.org/papers/w4705.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

Harvey S. Rosen
Department of Economics
Fisher Hall
Princeton University
Princeton, NJ 08544-1021
Tel: 609/258-4022
Fax: 609/258-6419
E-Mail: HSR@princeton.edu
M2  - featured in NBER digest on 1994-06-01
AB  - The new tax law increases tax rates of high income individuals, and expands the earned income tax credit for low income individuals. We use a sample of actual tax returns to compute estimates of the 'marriage tax' - the change in couples joint tax upon marriage - under this new law.  We predict that in 1994 52 percent of American couples will pay a marriage tax, with an average of about $1,244; 38 percent will receive a subsidy averaging about $1,399.  These aggregate figures mask a considerable amount of dispersion in the population. Under the new law, the marriage tax for certain low-income families can exceed $3,000 annually; for certain very high income families it can exceed $10,000 annually.
ER  -