Brief Irreconcilable Differences?
The Conflict Between Marriage Promotion Initiatives for Cohabiting Couples with Children and Marriage Penalties in Tax and Transfer Programs
Gregory Acs, Elaine Maag
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Encouraging and strengthening marriage continues to move up the U.S. social policy agenda. This analysis uses nationally representative data on cohabiting couples with children from the 2002 round of the National Survey of America's Families (NSAF) to assess marriage penalties or bonuses facing these couples. It examines the consequences of current (2003) federal tax laws, and the incentives that will be in place in 2008 as the final marriage-related provisions of 2001's tax reform are phased in.
Research Areas Families Social safety net Taxes and budgets Children and youth
Tags Low-Income Home Energy Assistance Program (LIHEAP) Economic well-being Family structure Individual taxes Federal budget and economy
Policy Centers Income and Benefits Policy Center Urban-Brookings Tax Policy Center