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Subsidizing Spouses

The federal tax code and Social Security both contain provisions that subsidize marriage if one spouse refrains from paid employment. Critics of such provisions have long noted that they discourage married women’s participation in the labor force. They may have a similar effect on married men, especially given recent increases in the percentage of married mothers who earn more than their husbands (more than 23 percent in 2011). Read more.

 

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