In 2015, the U.S. Supreme Court recognized the fundamental right to marry in Obergefell v. Hodges. At the same time, the tax code commonly taxes married couples at a higher effective tax rate than their unmarried counterparts. We 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 and the First Amendment for some taxpayers.
Research Article| June 09 2020
A New Examination of an Old Question: Is it Constitutional to Tax Marriage?
Amy, J. N. Yurko;
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Amy, J. N. Yurko, Christine Cheng, Marc Morris; A New Examination of an Old Question: Is it Constitutional to Tax Marriage?. The ATA Journal of Legal Tax Research doi: https://doi.org/10.2308/JLTR-19-006
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