The U.S. tax code, which dates back to the days of Ozzie and Harriet, can work against dual-income spouses. In some cases, it's cheaper for one spouse to stay home.
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Source: http://www.npr.org/2014/04/13/302510589/outdated-tax-code-gives-some-working-spouses-a-bad-deal?ft=1&f=1070
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