The marriage penalty came about in 1971 and got worse in the next 10+ years.
This blog post shows examples of the marriage penalty, which came about in 1971.
One of my special research projects has been to research the history of marriage in the U.S. Tax Code. I started this project nearly 3 years ago. Around this time, my practice became heavily involved in helping couples in same-gender marriages navigate the tax complexities they faced when the Defense of Marriage Act existed. A common [...]