Tracy Norcross

Document Type

Honors Project

First Advisor

Dr. Arthur Gumenik

Degree Award Date

Spring 2001


Marriage Penalty, President Clinton, proposed legislation, survey




I plan to examine the current marriage tax penalty and the proposed legislation that President Clinton has recently vetoed. I will also look at proposals of the Clinton Administration and democratic legislation regarding future legislation on the marriage tax penalty. Emphasis will be given to the effect on tax payers, political considerations, and economic consequences of proposed legislation.

I plan to provide numeric examples of how various proposals would change tax liabilities for married couples. I will examine current and proposed bills and examine scholarly writing in both accounting and economic academic journals regarding the views on the marriage tax penalty. As part of my research, I plan to survey local practicing CPAs.