RECENT DEVELOPMENTS IN THE MARRIAGE TAX - A COMMENT AND DECOMPOSITION

This study uses the 1989 Internal Revenue Service Statistics of Income public use file to produce measures of frequency and magnitude for se veral ''marriage taxes.'' These measures are generated, separately, fo r itemizer and nonitemizer taxpayers, while holding taxpayer-specific marginal tax rates constant Separate measures are also provided by tax payer adjusted gross income class. Distinguishing between marriage tax penalties (MTPs) and those taxes/credits associated with qualifying d ependency exemptions, findings suggest that studies failing to make th is distinction may overstate the magnitude and frequency of MTPs.