The Tax Treatment of Married Couples and the 1981 Tax Law /
Feenberg, Daniel R.
The Tax Treatment of Married Couples and the 1981 Tax Law / Daniel R. Feenberg. - Cambridge, Mass. National Bureau of Economic Research 1982. - 1 online resource: illustrations (black and white); - NBER working paper series no. w0872 . - Working Paper Series (National Bureau of Economic Research) no. w0872. .
April 1982.
Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a secondary earner's deduction of 10% of secondary earner's wages (up to 3U00 dollars). The child-care credit is also liberalized. Analyses of the revenue, welfare and labor supply effects of these provisions are also given.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.
The Tax Treatment of Married Couples and the 1981 Tax Law / Daniel R. Feenberg. - Cambridge, Mass. National Bureau of Economic Research 1982. - 1 online resource: illustrations (black and white); - NBER working paper series no. w0872 . - Working Paper Series (National Bureau of Economic Research) no. w0872. .
April 1982.
Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a secondary earner's deduction of 10% of secondary earner's wages (up to 3U00 dollars). The child-care credit is also liberalized. Analyses of the revenue, welfare and labor supply effects of these provisions are also given.
System requirements: Adobe [Acrobat] Reader required for PDF files.
Mode of access: World Wide Web.