The Taxation of Married Couples
探讨已婚夫妇与单身个人税收之间的固有冲突，分析全球三种个人所得税方法，并指出在美国因价值观和利益冲突，婚姻税惩罚将长期存在。
The inherent conflict in the taxation of married couples versus single individuals is examined. With competing social and economic outcomes, the taxation of married couples is tied to societal values and the political environment. The authors illustrate the issue by describing three methods of personal income taxation currently used across the globe. Factors such as stakeholder interests, workforce participation, and the political environment are important in determining acceptable trade-offs. Analyzing this issue in terms of the issue life cycle, the authors conclude that in the United States the marriage tax penalty will be an enduring issue because of competing values and interests.