The Marriage Penalty Rears its Ugly Head Again: But Does Anyone Care Anymore?

• In Event: Taxation

Abstract

The Voss decision and subsequent IRS acquiescence created a new marriage penalty which doubles the qualified residence debt limit for unmarried taxpayers. This creates as substantial marriage penalty and yet it has received little public attention. The authors believe the reasons this penalty has been overlooked can be refuted and the penalty should be addressed not just by the public but also by Congress, especially during this time of tax reform.

Authors

• Julianne Jones, The University of Akron

• Thomas G Calderon, University of Akron