{'fraction_non_alphanumeric': 0.017825311942959002, 'fraction_numerical': 0.0071301247771836, 'mean_word_length': 4.456310679611651, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
THE MARRIAGE TAX IS DOWN BUT NOT OUT

The public debate surrounding the Tax Reform Act of 1986 has paid little attention to the "marriage tax"—the increase in the joint income tax liability of a man and woman when they marry. This lack of concern appears to be due to the perception that the new law has lowered marginal tax rates to such an extent that the magnitudes of marriage taxes (and subsidies) are inconsequential. This paper shows that to the contrary, the new law creates large taxes on being married for some couples, and large subsidies for others.