Income Taxation of Couples & the Tax Unit Choice PDF Download
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Category :
Languages : en
Pages :
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Author:
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Category :
Languages : en
Pages :
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Author: Helmuth Cremer
Publisher:
ISBN:
Category :
Languages : en
Pages : 15
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Author: Douglas Young Thorson
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 560
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Author: Roberton Williams
Publisher:
ISBN:
Category : Husband and wife
Languages : en
Pages : 120
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Book Description
I. Marriage penalties and bonuses -- II. Sources of marriage penalties and bonuses -- III. Magnitudes of marriage penalties and bonuses -- IV. Labor market and demographic changes affecting marriage penalties and bonuses -- V. Reducing marriage penalties -- Appendix A. Tax treatment of married couples in other countries -- Appendix B. Treatment of married couples under state income taxes -- Appendix C. Characteristics of married and unmarried couples -- Appendix D. Additional supporting tables -- Appendix E. Sources of data -- Appendix F. Estimated marriage penalties and bonuses under a divorce model -- Appendix G. Income distribution of families -- Appendix H. Comparison of demographic changes for working-age couples and all married couples.
Author:
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Category : Aliens
Languages : en
Pages : 52
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Author: Carl McDaniel
Publisher: Foundation Press
ISBN: 9781587788369
Category : Law
Languages : en
Pages : 116
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Book Description
Text and other materials in this supplement reflect developments in federal income taxation. Part I presents an introduction to federal income taxation. Part II examines new developments related to gross income, including windfalls, gifts, inheritances, discharge of indebtedness, damage awards, settlements, and insurance recoveries. Other sections deal with business deductions and credits, dual-purpose expenditures, capital gains and losses, tax shelters, timing of income deductions, the taxable unit, and alternative minimum tax.
Author: Gregg A. Esenwein
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Congress has considered equity in the taxation of married couples, with three "goals of marriage neutrality, progressivity, and equal taxation of couples with equal incomes," according to Esenwein. In this report, the author reminds readers that though under federal income tax law a married couple is one tax unit, this can mean some married couples pay more income tax than two unmarried taxpayers, penalizing the couple, while other married pairs do not pay as much as two unmarried singles, resulting in a marriage bonus. A table in the report illustrates that marriage tax bonuses are far larger than marriage tax penalties, except for the highest-income-level taxpayers. Potential legislative solutions to equalize the tax treatment of marrieds and singles include two-earner marital deductions, filing of separate returns, and increasing the amount of the standard deduction and width of tax brackets for those filing joint returns. Because there is no solution that will satisfy everyone, compromises and "trade-offs between competing equity goals" are needed, Esenwein suggests.
Author: Rudolph Gerhard Penner
Publisher: A E I Press
ISBN:
Category : Law
Languages : en
Pages : 200
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Book Description
Conference report on fiscal policy issues relating to family taxation in the USA - discusses horizontal equity questions of income tax and capital tax treatments; considers dual career couples, the marriage penalty, and large versus small households; examines tax system and social security biases against the married woman worker and in favour of the homemaker; argues for incremental tax reforms. References. Conference held in Washington 1981 Oct 13.
Author:
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Category : Tax revenue estimating
Languages : en
Pages : 48
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Author: Shoshana Grossbard-schectman
Publisher: Routledge
ISBN: 1000306461
Category : Social Science
Languages : en
Pages : 369
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Book Description
Marriage is an institution that plays a central role in most societies. As it affects decisions regarding labor supply, consumption, reproduction, and other important decisions, marriage receives considerable attention in academic circles. Much research has been done about marriage, principally by sociologists, psychologists, and anthropologists.
