rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: distributional impact of the Jobs and Growth Tax Relief Reconciliation Act of 2003: a longitudinal study of the marriage penalty tax
  name:
    name part: Feucht, Frederick J
    name part: 1959-
    role:
      role term: creator
  name:
    name part: Strawser, Robert H.
    role:
      role term: thesis advisor.
  name:
    name part: Smith, L. Murphy
    role:
      role term: thesis advisor.
  type of resource: text
  genre: bibliography
  origin info:
    place:
      place term: txu
    date issued: 2006
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: remote
  abstract: This dissertation quantifies the magnitude of the marriage penalty tax and measures its distributional effects on the general population. Estimates of the marriage penalty tax were calculated based on the effects of the most recent tax act on all taxpayers according to class of income. The study measures the distribution of the marriage penalty tax using income tax data for the year 2000 and projects changes that result from the Jobs and Growth Tax Relief Reconciliation Act of 2003. Data for analysis was obtained from the Internal Revenue Service's Statistics of Income (SOI) database and the Census Bureau's year 2000 Current Population Survey (CPS) database. On signing the new tax act, President Bush said that the current tax code frequently taxes couples more after they get married and that the marriage tax contradicts American values and any reasonable sense of fairness. However, even after passage of the new tax act, results of the study indicate that while the marriage penalty tax is reduced, it continues to negatively affect the American family.
  note: by Frederick J. Feucht.
  note: "Major Subject: Accounting"
  note: Title from author supplied metadata (automated record created on Apr. 14, 2006.)
  note: Vita.
  note: Abstract.
  note: Electronic resource.
  note: Mode of access: World Wide Web.
  note: System requirements: World Wide Web access and Adobe Acrobat Reader.
  note: Ph. D. Texas A&M University 2004.
  note: Includes bibliographical references.
  note: Text (Dissertation).
  subject:
    topic: Major accounting
  subject:
    topic: marriage penalty tax
  identifier: http://hdl.handle.net/1969.1/3259
  record info:
    record content source: TXA
    record creation date: 070119
    record change date: 20151104123956.0
    record identifier: in00002209928