Dr. Arthur Gumenik
Degree Award Date
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.
Norcross, Tracy, "The Marriage Penalty" (2001). Honors Projects. 452.