TY  - BOOK
AU  - Feenberg,Daniel R.
ED  - National Bureau of Economic Research.
TI  - The Tax Treatment of Married Couples and the 1981 Tax Law
T2  - NBER working paper series
PY  - 1982///
CY  - Cambridge, Mass.
PB  - National Bureau of Economic Research
N1  - April 1982; Hardcopy version available to institutional subscribers
N2  - 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
UR  - https://www.nber.org/papers/w0872
UR  - http://dx.doi.org/10.3386/w0872
ER  -