Why the marriage penalty in federal income tax continues to increase

Article Abstract:

The authors discuss the marriage penalty which is the indirect tax penalty incurred by married people who file joint tax returns. The penalty will appear or disappear at certain ratios of spousal income. Higher level incomes trigger the penalty. Explanatory text and tables demonstrate the increase in the marriage penalty when comparing tax incidence historically.

Personal Income Taxes, Analysis, Personal income tax, Tax penalties, Tax incidence

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IRS Restructuring and Reform Act of 1998 gives innocent spouses a much needed break

Article Abstract:

Changes made to innocent spouse Tax Code provisions by the IRS Restructuring and Reform Act of 1998 and resultant planning issues are discussed. The history of innocent spouse relief prefaces a discussion of new IRC section 6015 which replaced its immediate predecessor section 6013(e).

Laws, regulations and rules, Innocent spouse (Taxation)

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Marriage tax penalty relief: too little or too much?

Article Abstract:

Potential tax reform aimed at reducing the marriage 'tax penalty' is discussed and evaluated. Several charts are included.

Evaluation, Tax reform

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