The Federal Government’s War on Marriage AKA the Marriage Penalty Tax: Unfair to Individuals and Harmful to Society

2012 ◽  
Author(s):  
Floyd W. Carpenter ◽  
Dennis R. Lassila ◽  
Murphy Smith
Keyword(s):  
Marriage Penalty

scholarly journals An analysis of income differentials by marital status

2008 ◽  
Vol 38 (2) ◽  
pp. 267-292 ◽  
Author(s):  
Regina Madalozzo
Keyword(s):  
United States ◽  
Marital Status ◽  
The United States ◽  
Married Women ◽  
Empirical Literature ◽  
Income Differentials ◽  
Marriage Premium ◽  
Unmarried Cohabitation ◽  
Marriage Penalty ◽  
The Difference

Unmarried cohabitation has become a more frequently observed phenomenon over the last three decades, and not only in the United States. The objective of this work is to examine income differentials between married women and those who remain single or cohabitate. The empirical literature shows that, while the marriage premium is verified in different studies for men, the result for women is not conclusive. The main innovation of my study is the existence of controls for selection. In this study, we have two sources of selectivity: into the labor force and into a marital status category. The switching regressions and the Oaxaca decomposition results demonstrate the existence of a significant penalty for marriage. Correcting for both types of selection, the difference in wages varies between 49% and 53%, when married women are compared with cohabiting ones, and favors non-married women. This result points to the existence of a marriage penalty.

Tax Reductions, Tax Changes, and the Marriage Penalty

2001 ◽  
Vol 54 (3) ◽  
pp. 455-472 ◽  
Author(s):  
Leslie A. Whittington ◽  
James Alm
Keyword(s):  
Marriage Penalty ◽  
Tax Changes

scholarly journals Policy Watch: The Marriage Penalty

1999 ◽  
Vol 13 (3) ◽  
pp. 193-204 ◽  
Author(s):  
James Alm ◽  
Stacy Dickert-Conlin ◽  
Leslie A Whittington
Keyword(s):  
Labor Market ◽  
Low Income ◽  
Income Taxes ◽  
Market Behavior ◽  
Government Programs ◽  
Transfer Programs ◽  
Welfare Benefits ◽  
Marriage Penalty ◽  
Policy Watch

Many government programs have implicit penalties or subsidies for marriage. For example, many couples pay higher income taxes when married than their combined tax liabilities as single filers, while many other couples receive a marriage subsidy because their joint taxes fall with marriage. Likewise, most low-income couples are eligible for higher welfare benefits if they are separated rather than married. This article discusses the marriage penalty, with a particular focus on tax and transfer programs. Why does it exist? Who faces it? To what extent does it affect marriage and labor market behavior? What tradeoffs are involved in reducing it?

scholarly journals Marriage Penalty: Unconditional Quantile Regression of Housework Participation in Japan

2019 ◽  
Author(s):  
Kamila Kolpashnikova ◽  
Man-Yee Kan ◽  
Kiyomi Shirakawa
Keyword(s):  
Quantile Regression ◽  
Time Use ◽  
Educational Level ◽  
Leisure Activities ◽  
Japanese Women ◽  
Cross Sectional ◽  
Highly Educated ◽  
Unconditional Quantile Regression ◽  
Marriage Penalty ◽  
Quantile Regression Method

We analyze cross-sectional time-use diaries from the 2011 and 2016 Survey on Time Use and Leisure Activities (Shakai Seikatsu Kihon Chosa) to investigate the association between educational level and housework participation at different quantiles. Using the unconditional quantile regression method, we test whether education is associated with less time spent on housework as the previous research on highly educated people suggests. We find that this hypothesis stands only for non-married Japanese women. On the other hand, among married Japanese women, especially those without children in higher deciles of housework participation, are more likely to increase their participation in housework with the increase in their educational level. The results suggest that in Japan, the institute of marriage places higher expectations on women’s housework participation on married women with higher levels of education.

Health insurance subsidies and the expansion of an implicit marriage penalty: a regional comparison of various means-tested programmes

2017 ◽  
Vol 25 (2) ◽  
pp. 130-135
Author(s):  
J. Sebastian Leguizamon ◽  
Susane Leguizamon
Keyword(s):  
Health Insurance ◽  
Regional Comparison ◽  
Marriage Penalty

Married Women's Labor Supply and the Marriage Penalty

1990 ◽  
Vol 18 (4) ◽  
pp. 420-432 ◽  
Author(s):  
Deenie Kinder Neff
Keyword(s):  
Labor Supply ◽  
Women's Labor ◽  
Marriage Penalty ◽  
Women’S Labor Supply

THE ALTERNATIVE MINIMUM TAX: EMPIRICAL EVIDENCE OF TAX POLICY INEQUITIES AND A RAPIDLY INCREASING MARRIAGE PENALTY

2004 ◽  
pp. 123-146
Author(s):  
John J. Masselli ◽  
Tracy J. Noga ◽  
Robert C. Ricketts
Keyword(s):  
Empirical Evidence ◽  
Tax Policy ◽  
Marriage Penalty

scholarly journals Exploring Gender Differences in Marriage and Parental Income Premiums among Financial Advisors

2020 ◽  
Author(s):  
Derek Tharp ◽  
Elizabeth Parks-Stamm ◽  
Meghaan Lurtz ◽  
Michael Kitces
Keyword(s):  
Gender Differences ◽  
Human Capital ◽  
Continuing Education ◽  
Parental Leave ◽  
Financial Advisors ◽  
Parental Income ◽  
Marriage Premium ◽  
Marriage Penalty ◽  
Endogenous Covariates ◽  
At Home

This study examined marriage and parental income premiums among financial advisors. Financial advisors provide an interesting context for exploring such premiums, as financial advising is a historically male-dominated profession that has been found to exhibit large unadjusted gender pay gaps. Using a large sample of financial advisors recruited via a professional continuing education website (n=555), this study investigates whether gender differences exist among financial advisors with respect to the marriage premium, the parenthood premium, the parental leave effect, and the stay-at-home spouse premium. This study examined premiums both with and without potentially endogenous human capital covariates. Without including potentially endogenous covariates, a marriage premium was observed among men but not women, a parenthood premium was observed among women but not men, a parental leave premium was observed among neither men nor women, and a stay-at-home spouse premium was observed among men but not women. When potentially endogenous covariates were included, a marriage penalty was observed among women but not men, a parenthood premium was observed among women while a parenthood penalty observed among men, a parental leave premium was observed among men but not women, and a stay-at-home spouse premium was observed among men while a stay-at-home spouse penalty was observed among women. Exploratory Blinder-Oaxaca decomposition analyses revealed sizeable unadjusted income gaps by gender (16.7%), marriage (32.8%), parenthood (8.1%), parental leave (16.7%), and spousal employment (39.8%).

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