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Keywords: marriage
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Journal Articles
A New Examination of an Old Question: Is it Constitutional to Tax Marriage?
Available to Purchase
The ATA Journal of Legal Tax Research (2020) 18 (1): 19–41.
Published: 11 August 2020
... examine the constitutionality of the penalty on marriage, critically reviewing the justification for the penalty accepted in Johnson v. U.S. in 1976. Our evaluation of the tax system suggests that the marriage tax penalty violates due process and may violate equal protection...