But it s not. The tax brackets themselves are equally unfair. Despite these drawbacks, there is an upside at least for some people. Bonuses most often occur when there are large discrepancies between the incomes of the two earners, or when one spouse earns nothing at all. But the penalties and bonuses can be large.
Some pundits maintain that there is nothing wrong with the marriage penalty.
After all, more married couples actually receive a marriage bonus than a penalty. As with any other tax cut proposal, President Clinton is eager to appear both for and against it simultaneously. The most equitable solution to the marriage penalty would be instituting either a flat tax or national sales tax. However, given the current political environment, neither seems likely to be implemented in the near future. In the meantime, Congress could pass less comprehensive reforms to address the marriage penalty, such as making the tax brackets and deductions for married couples twice the level for single taxpayers.