| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w4705 |
| 来源ID | Working Paper 4705 |
| Recent Developments in the Marriage Tax | |
| Daniel R. Feenberg; Harvey S. Rosen | |
| 发表日期 | 1994-04-01 |
| 出版年 | 1994 |
| 语种 | 英语 |
| 摘要 | 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. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w4705 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/562099 |
| 推荐引用方式 GB/T 7714 | Daniel R. Feenberg,Harvey S. Rosen. Recent Developments in the Marriage Tax. 1994. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w4705.pdf（181KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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