What question did this study set out to answer?

This article aims to investigate the equity of the federal income tax rate structure and its impacts on single and married taxpayers.

Through the Looking Glass: An Empirical Look at Discrimination in the Federal Income Tax Rate Structure.

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This analysis reveals varied tax burdens based on income levels and marital status among taxpayers, suggesting inequities.

This article aims to investigate the equity of the federal income tax rate structure and its impacts on single and married taxpayers.
Examined tax burdens for taxable incomes ranging from $1,000 to $40,000 in $1,000 increments.
Computed tax obligations under the 1975 federal income tax rate schedules for different taxpayer types.
Considered factors like standard deductions, exemptions for children, and child care deductions.
Identified a tax burden disparity where single taxpayers faced higher rates compared to married ones with equal incomes.
Highlighted that the definition of equity can lead to inconsistencies in tax burdens based on marital status.
Illustrated the implications of taxable income levels on the overall tax structure through a graphical representation.

Jensen et al. (1976) studied this question.

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