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Research report

The Hefty Penalty on Marriage Facing Many Households with Children

Adam Carasso, C. Eugene Steuerle
September 13, 2005
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Abstract

Over the past seventy years Congress has enacted dozens of tax and transfer programs, giving little if any attention to the marriage subsidies and penalties that they inadvertently impose. Although the programs affect both rich and poor Americans, the penalties fall most heavily on low- or moderate-income households with children. In this article, Adam Carasso and Eugene Steuerle review important penalties and subsidies, explain how they work, and help fill a big research gap by beginning to provide comprehensive data on the size of the penalties and subsidies arising from all public programs considered together. [ www.futureofchildren.org]

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Individual Taxes
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Meet the Experts

  • Adam Carasso
  • C. Eugene Steuerle
    Institute Fellow and Richard B. Fisher Chair
Research report

An Analysis of Donald Trump's Revised Tax Plan

James R. Nunns, Leonard E. Burman, Jeffrey Rohaly, Joseph Rosenberg
October 18, 2016
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  • © Urban Institute, Brookings Institution, and individual authors, 2016.