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1 Kyle Pomerleau, Understanding the Marriage Penalty and Marriage Bonus 1 (2015)

handle is hein.taxfoundation/unmarpmb0001 and id is 1 raw text is: 



Apr. 2015
No. 464

The Tax Foundation is a 501(c)(3)
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educate the public on tax policy.
Based in Washington, D.C., our
economic and policy analysis is
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@2015 Tax Foundation
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Understanding the Marriage Penalty

and Marriage Bonus

By  Kyle   Pomerleau'

Key   Findings

*   A marriage penalty  or bonus is the change in a couple's total tax bill as a
    result of getting married and thus filing their taxes jointly.

 *  Marriage  bonuses  typically occur when two  individuals with disparate
    incomes  marry.

 *  Marriage  penalties occur when  two  individuals with equal incomes marry;
    this is true for both high- and low-income couples.

 *  Marriage  bonuses  can be as high as 20 percent of a couple's income, and
    marriage penalties can be as high as 12 percent  of a couple's income.

 *  While research  shows  that marriage penalties and bonuses   do not have
    much  effect on whether  a couple will marry, they do impact how  much
    each spouse  works.

 *  It is possible to completely eliminate both marriage penalties and bonuses,
    but it would require a significant overhaul of the tax code that drastically
    changes  the current distribution of income taxes paid.

1  The author worked with Nick Kasprak of the Center on Budget and Policy Priorities to develop the data for this report.

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