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.

---

词条贡献者

资深译员筠怡，国际知名法学院民商法专业，专注翻译各种与商业和侵权诉讼有关的法律文件。