Revisiting a History of Marriage in the Tax Code, Part 11
The tax reform of 1986 eliminated the marriage penalty at the lower income levels. The marriage penalty did still exist, but only at higher income levels.
Revisiting a History of Marriage in the Tax Code, Part 10
The tax oddity that we now call the “marriage penalty” came about in 1971. Let’s look at some examples.
Marriage in the Tax Code, Part 14: The Marriage Penalty Gets Worse Through the 1970s
The marriage penalty came about in 1971 and got worse in the next 10+ years.
Marriage in the Tax Code, Part 13: Examples of the Marriage Penalty in the Early 1970s
This blog post shows examples of the marriage penalty, which came about in 1971.
Marriage in the Tax Code, Part 12: Meet the Marriage Penalty
The marriage penalty came about in 1971.
Life After DOMA: A History of Marriage in the Tax Code
One of my special research projects has been to research the history of marriage in the U.S. Tax Code. I started this project nearly 3 years ago. Around this time, my practice became heavily involved in helping couples in same-gender marriages navigate the tax complexities they faced when the Defense of Marriage Act existed. A […]
