Illustrative Examples of Effective Marginal Tax Rates Faced by Married and Single Taxpayers: Supplemental Material for Effective Marginal Tax Rates for Low- and Moderate-Income Workers

November 15, 2012

In this document, the Congressional Budget Office (CBO) illustrates effective marginal tax rates under the tax and transfer systems for hypothetical families consisting of a single parent with one child, a married taxpayer with two children, and a single taxpayer with no children. These illustrations supplement the analysis of effective marginal tax rates (hereafter, marginal tax rates) faced by a hypothetical single parent with one child described in Effective Marginal Tax Rates for Low- and Moderate-Income Workers.