In the summer 1999 issue of the Valparaiso University Law Review, CTJ's Robert S. McIntyre and Michael J. McIntyre, professor at Wayne State University Law School, outline a straightforward solution to the "marriage penalty" that neither loses revenues nor changes the distribution of federal income taxes. Robert S. McIntyre & Michael J. McIntyre, Fixing the "Marriage Penalty" Problem, 33 Valparaiso. L. Rev. 907 (1999).
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