In the U.S. tax code there are both marriage rewards and marriage penalties. Community property law (about 1/3 of U.S. population by state) further muddies the

In the U.S. tax code there are both marriage rewards and marriage penalties. Community property law (about 1/3 of U.S. population by state) further muddies the water. "Two high earners" is not a meaningful description. Two people each earning $500K is far different than one earning $300K and one earning $700K.