Testimony The Widespread Prevalence of Marriage Penalties
Testimony Before the Subcommittee on the District of Columbia, Committee on Appropriations, United States Senate
C. Eugene Steuerle
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Citizens pay an overall marriage penalty when their combined social welfare benefits less taxes are lower when they are a married couple than when they are two single individuals. Because marriage is optional, marriage penalties or subsidies are assessed primarily for taking wedding vows, not for living together with other adults (although there are some exceptions).
Research Areas Economic mobility and inequality Social safety net Taxes and budgets
Tags Poverty Individual taxes Federal budget and economy Income and wealth distribution
Policy Centers Urban-Brookings Tax Policy Center