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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
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Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 


The Marriage Tax Penalty in 2019


Author(s): Weldon Terry Dancer

Citation: Weldon Terry Dancer, (2020) "The Marriage Tax Penalty in 2019," Journal of Accounting and Finance, Vol. 20, ss. 7, pp. 11-18

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Many people believe Congress enacted legislation to eliminate the Marriage Tax Penalty for low income taxpayers. This paper investigates this belief and finds though Congress has enacted legislation to reduce or eliminate the Marriage Tax Penalty, many low income taxpayers still suffer from a substantial Marriage Tax Penalty. In 2019, a married couple with two children where each spouse earned $18,000 incurred a Marriage Tax Penalty of $$3,584.00. This represents about 10% of their total income.