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An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
An International Comparison Of Taxation Of Married Individuals: Is The "Marriage Tax" Unique To The United States?, Ralph Fritzsch, Neal Matthys, Arthur Andersen, Neal Vazante
Mountain Plains Journal of Business and Technology
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.