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When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties
In many cases, when two single workers combine their incomes and file jointly, the progressive tax system penalizes the secondary earner by subjecting their wages to a higher marginal tax rate.
25 min read
Does Your State Have a Marriage Penalty?
A marriage penalty is when married couples filing jointly face a higher effective tax rate than they would if they filed as two single individuals with the same amount of combined income.
2 min read

Does Your State Have a Marriage Penalty?
1 min read
Marriage Penalties and Bonuses under the Tax Cuts and Jobs
The marriage penalty and the marriage bonus are each ways that the income tax code violates the principle of neutrality and affects taxpayer behavior. Here’s how each works and why they deserve attention.
13 min read
