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marriage penalty
The marriage penalty in the United States refers to the higher taxes required from some married couples that would not be required by two otherwise identical single people with exactly the same incomes. Multiple factors are involved, but in general, in the current U.S. system, single-income married couples usually benefit from filing as a married couple because of income splitting, while dual-income married couples are often penalized in comparison. The percentage of couples affected has varied over the years, depending on shifts in tax rates.
==Causes==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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