MAY 21, 2001

CITE: Tax Notes, May 21, 2001, p. 1333;
91 Tax Notes 1333 (May 21, 2001)

HEADLINE: 91 Tax Notes 1333 - NEUTRALITY AND THE MARRIAGE TAX PENALTY. (Release Date: MAY 18, 2001) (Doc 2001-14416 (2 original pages))

AUTHOR: Harmon, Oskar R.
University of Connecticut--Stamford

ABSTRACT:
There may be a case for increasing the standard deduction and 15 percent bracket width for married joint filers (to double that for single filers), but such does not appear to flow from the logic of tax neutrality with respect to marriage.

REFERENCES:
Subject Area:
Domestic relations and divorce;
Individual income taxation;
Social welfare taxation;
Tax policy issues;
Tax system administration issues