This dissertation quantifies the magnitude of the marriage penalty tax and
measures its distributional effects on the general population. Estimates of the marriage
penalty tax were calculated based on the effects of the most recent tax act on all
taxpayers according to class of income. The study measures the distribution of the
marriage penalty tax using income tax data for the year 2000 and projects changes that
result from the Jobs and Growth Tax Relief Reconciliation Act of 2003. Data for
analysis was obtained from the Internal Revenue ServiceÂs Statistics of Income (SOI)
database and the Census BureauÂs year 2000 Current Population Survey (CPS) database.
On signing the new tax act, President Bush said that the current tax code frequently taxes
couples more after they get married and that the marriage tax contradicts American
values and any reasonable sense of fairness. However, even after passage of the new tax
act, results of the study indicate that while the marriage penalty tax is reduced, it
continues to negatively affect the American family.
| Identifer | oai:union.ndltd.org:tamu.edu/oai:repository.tamu.edu:1969.1/3259 |
| Date | 12 April 2006 |
| Creators | Feucht, Frederick J |
| Contributors | Smith, L. Murphy, Strawser, Robert H. |
| Publisher | Texas A&M University |
| Source Sets | Texas A and M University |
| Language | en_US |
| Detected Language | English |
| Type | Book, Thesis, Electronic Dissertation, text |
| Format | 139711 bytes, electronic, application/pdf, born digital |
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