000			01764cam a22003137 4500
001			w0872
003			NBER
005			20211020115353.0
006			m o d
007			cr cnu||||||||
008			210910s1982 mau fo 000 0 eng d
100	1		_aFeenberg, Daniel R. _910247
245	1	4	_aThe Tax Treatment of Married Couples and the 1981 Tax Law / _cDaniel R. Feenberg.
260			_aCambridge, Mass. _bNational Bureau of Economic Research _c1982.
300			_a1 online resource: _billustrations (black and white);
490	1		_aNBER working paper series _vno. w0872
500			_aApril 1982.
520	3		_aCurrently 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.
530			_aHardcopy version available to institutional subscribers
538			_aSystem requirements: Adobe [Acrobat] Reader required for PDF files.
538			_aMode of access: World Wide Web.
588	0		_aPrint version record
690		7	_aE - Macroeconomics and Monetary Economics _2Journal of Economic Literature class.
710	2		_aNational Bureau of Economic Research.
830		0	_aWorking Paper Series (National Bureau of Economic Research) _vno. w0872.
856	4	0	_uhttps://www.nber.org/papers/w0872
856			_yAcceso en línea al DOI _uhttp://dx.doi.org/10.3386/w0872
942			_2ddc _cW-PAPER
999			_c347716 _d306278