Hence, it seems that proponents of progressive taxation who are opposed to marriage penalties are faced with a choice. Meanwhile, there also has been concern over the high rate of divorce. It rose from a little more than 25 percent in 1960 to almost 50 percent in 1985 and continues to hover around that mark. It is common knowledge that money is one of the most frequent causes of strife in a marriage. The tax code burdens marriages even more.
Many states have policies to strengthen marriages, and the tax code seems an easy place to start.
A good example of a more equitable system is in Arizona. Not only are the state standard deductions for married couples double those for single taxpayers, but so are the income levels for all tax brackets. Ideas on how to fix the marriage penalty tend to get caught up in politics as other tax and spending proposals successfully compete for favor. In the past, attempts to remedy this inequality have been buried within large omnibus bills and were lost in the ensuing debates. Moreover, because marriage penalties are intertwined in a variety of different policies throughout the tax code, eliminating them is even more difficult.