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University of the District of Columbia Law Review

Authors

Spencer Rand

Abstract

Couples regularly complain about marriage penalties,' discovering that the tax consequences of marrying make the cost of marriage prohibitive.2 Although attempts were made in the last decade to reduce those penalties for the middle class,3 the poor were not helped by these changes. 4 Along with tax penalties, including low-income wage earners facing severe decreases or becoming entirely ineligible for the Earned Income Tax Credit (EITC) when they marry, the most common penalties reduce or eliminate government benefits upon marriage.

First Page

93

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