Tax Impact of Having a Two-Income Household

I’m writing an article aimed at helping newly married couples understand the tax implications of having a two-income household. How might their tax return change now that they’re filing jointly? What is the “marriage penalty” and when might a couple become subject to it? What aspects of the TCJA will most affect double-income married couples? Is there any advantage to filing separately? When might a married couple consider filing MFS? Requirements: I can only use sources who are CPAs, EAs or tax attorneys. Preference given to sources who include usable quotes in their responses.