Number: RL30800
Title: THE FEDERAL INCOME TAX AND THE TREATMENT OF MARRIED COUPLES: BACKGROUND AND ANALYSIS
Authors: Gregg A. Esenwein, Government and Finance Division 
Abstract: This report provides background information and analysis of the issues associated with the federal individual income tax and marriage neutrality. Issues addressed include a discussion of the conflicting goals of equity under an income tax, an explanation of the causes of structural marriage penalties and bonuses, an overview of the historical tax treatment of marital status, an analysis of the income splits that produce structural marriage penalties and bonuses, estimates of the magnitude of structural penalties and bonus at various income levels, and an examination of possible legislative solutions.
Pages: 17
Date: Updated March 29, 2001