Number: RL30419
Title: The Marriage Penalty: An Overview of the Issues
Authors: Jane G. Gravelle, Government and Finance Division 
Abstract: This report is an overview of issues associated with the marriage penalty. The first section explains how the marriage penalty (and the marriage bonus) arises and why it is not possible to achieve simultaneously the goals of marriage neutrality and horizontal equity across families in a progressive tax system. The second section discusses the size of the marriage penalty and bonus and, importantly, the notion that the marriage penalty is not a precisely defined measure. The next section outlines the issues of equity, efficiency and simplicity that are part of the framework for evaluating policy and the final section discusses various legislative proposals in light of these objectives.
Pages: 11
Date: Updated June 12, 2001