What happens when the couple has a marriage penalty rather than a marriage surplus? Your "two doctors" example is likely to be close to a worst case rather than AAA-rated - things like the SALT deduction and mortgage interest deduction phase out just as fast for married couples as they do for individuals, and this severely penalizes marriages.
What happens when the couple has a marriage penalty rather than a marriage surplus? Your "two doctors" example is likely to be close to a worst case rather than AAA-rated - things like the SALT deduction and mortgage interest deduction phase out just as fast for married couples as they do for individuals, and this severely penalizes marriages.