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From: plh@ukma.UUCP (Paul L. Hightower)
Newsgroups: net.politics.theory
Subject: Re: Marriage penalty
Message-ID: <1144@ukma.UUCP>
Date: Tue, 5-Mar-85 10:38:47 EST
Article-I.D.: ukma.1144
Posted: Tue Mar  5 10:38:47 1985
Date-Received: Thu, 7-Mar-85 03:46:56 EST
References: <501@homxb.UUCP>, <1405@ut-ngp.UUCP>
Organization: Univ. of KY Mathematical Sciences
Lines: 29

>Let's put the question another way:
>
>Why should two people living together without the
>formality of marriage pay less taxes than a formally
>married couple?
>
>Whether the question is put this way, or the way it
>was phrased in previous questions, it is not always true.
>If two people are living together, not married,
>but one earns all the income, then they would pay
>more taxes than if they were married!
>
>Can anyone suggest a solution which would not have any
>inequities.
>
>Herman Silbiger

The marriage tax (or its alternative, the singles tax) is a feature of
any progressive tax structure.  A flat tax solves the problem :  if a
couple earns $40,000 a year, they pay the same tax as any other couple
or individual earning $40,000 a year.

Note that it is mathematically impossible to have a progressive tax which:
1)  Taxes all couples with the same income at the same rate; and
2)  Taxes all individuals with the same income at the same rate, regardless
    of whether they are part of a couple or not.

Paul Hightower
University of Kentucky