marriage penalty

marriage penalty. Tax. The difference between the greater income-tax liability owed by a married couple filing a joint income-tax return and the lesser amount they would owe had they been single and filed individually. • A marriage penalty exists whenever a married couple is treated disadvantageously under a tax code in comparison with an unmarried couple. Cf. MARRIAGE BONUS.

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词条贡献者

资深译员Daniel，国际知名法学院法律英语专业，擅长翻译涉及工程与建设领域的法律文件。