income tax, marriage, English-speaking countries, marriage tax
The "marriage penalty" or "marriage tax" is a topic of considerable current interest. The purposes of this paper are to provide an explanation and brief example of the "marriage tax," a brief history of how it become part of the US tax code, and a comparison of how marital status affects tax liability in three other English speaking countries (Canada, England, and Australia) with progressive income taxes similar to the US.
Fritzsch, R., Matthys, N., Andersen, A., & Vazante, N. (2001). An International Comparison of Taxation of Married Individuals: Is the "Marriage Tax" Unique to the United States?. Mountain Plains Journal of Business and Economics, 2(1). Retrieved from https://openspaces.unk.edu/mpjbt/vol2/iss1/5
Please note: You will need a PDF reader to view this file.