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Marriage Tax Penalties: Legislative Proposals in the 106th Congress (CRS Report for Congress)

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Release Date July 14, 2000
Report Number RL30420
Report Type Report
Authors Gregg A. Esenwein, Government and Finance Division
Source Agency Congressional Research Service
Summary:

Eliminating marriage tax penalties and creating a marriage neutral income tax is an elusive equity goal. Many legislative proposals have been advanced to solve this problem. However, marriage neutrality conflicts with two other concepts of equity: progressivity and equal taxation of couples with equal incomes. Regardless of how these three concepts of equity are juggled, an income tax cannot simultaneously achieve all three equity goals.