`Marriage Tax' Said to Hit Low-Income Couples the Hardest

The Washington Post | July 13, 1987| | Copyright

About 40 percent of U.S. families will pay a "marriage tax" averaging $1,100 under the new federal tax law, and lower-income couples with children will be among the hardest hit, according to a new analysis of the law.

But most married couples will be subsidized, said economist Harvey S. Rosen of Princeton University. He estimated that 53 percent of married couples will be better off married than single and enjoy an average marriage subsidy of about $600.

In general, said Rosen, spouses who earn about the same will pay a marriage tax, while spouses with unequal incomes will get a subsidy.

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