For better or for worse
Subtitle: marriage and the federal income tax
Series: A CBO study; CBO study
Publisher: Congress of the U.S., Congressional Budget Office
Published: 1997
Place of publication: Washington, D.C.]
Language: eng
Number of pages: 95
Subjects: Husband and wife; Taxation; Income tax deductions
Other titles: Marriage and the federal income tax
Description: I. Marriage penalties and bonuses -- II. Sources of marriage penalties and bonuses -- III. Magnitudes of marriage penalties and bonuses -- IV. Labor market and demographic changes affecting marriage penalties and bonuses -- V. Reducing marriage penalties -- Appendix A. Tax treatment of married couples in other countries -- Appendix B. Treatment of married couples under state income taxes -- Appendix C. Characteristics of married and unmarried couples -- Appendix D. Additional supporting tables -- Appendix E. Sources of data -- Appendix F. Estimated marriage penalties and bonuses under a divorce model -- Appendix G. Income distribution of families -- Appendix H. Comparison of demographic changes for working-age couples and all married couples.
Notes: Shipping list no.: 97-0299-P.

"June 1997"--Cover.

Includes bibliographical references.

Also available via Internet from the CBO web site.