Two things:
1) Industrialized Warfare
2) Social Safety nets (social security, medicare, etc.).
The reason why it takes two to have what is considered a middle-class lifestyle is because we have raised the bar on what constitutes a middle class lifestyle. If you have 3 families and 2 of them have wives who decide to go into the workplace then those two families will earn more. The median income will thus rise and the third family, who hasn't actually lost anything, will be described as being poorer because they are poorer relatively.
The reason why it takes two incomes has little to do with taxes. If you go back to 1940 and track the increase in the cost of Homes and Cars and compare those increases with the increase in the average annual wage you will see the reason why it takes two incomes.
The increase in the cost of homes has far outstripped the increase in wages. The same thing is true of the cost of cars which in 1940 most families had ONE car now they have two or more.
In 1941 the average annual income was $1,770. The Average new car was $850 and the average new home was $4,050. My parent’s mortgage payment was $15 per month. Today mortgage payments for the average new home are over $2,000 per month which is more then a 125 times higher. That would mean the average wage would need to be over $220,000 per year.
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Incidentally, one would have to have a mortage over over $350,000 for the mortgate payment to be over $2,000 per month. A $350,000 house will get you typically a 3,500 square foot house ($100 per square foot national average). The cuople in 1941 lived in a house that was less than 1/3rd that size. The funny thing about statistics is that dumb people are easily confused by them. Be wary of falling for "median" and "average".
Quick look on the Internet:
What Things Cost in 1941:
Car: $925
Gasoline: 19 cents/gal
House: $6,900
Bread: 8 cents/loaf
Milk: 34 cents/gal
Postage Stamp: 3 cents
Stock Market: 111
Average Annual Salary: $2,050
Minimum Wage: 30 cents per hour
Go back and find houses from the 1940s and you'll find houses that are around 1,000 square foot as being average. That would be around $100,000 in today's dollars. If you're going to play with statistics, do apples and apples. A $15 mortage would only be for a $2,000 mortage which is 1/3rd your claim (I mean you can't even keep your numbers straight within a single sentence? How lazy are you?). The average new home in 2001 (when they were over-valued) was about $200,000. That's for a 2,000 or so square foot home -- twice the size. The median single income is around $30,000 today.
The net of this is that how much an individual can buy today has grown significantly since 1941 and it's of much better quality. The fact is that it doesn't take 2 to make due. It's just that most Americans are not willing to live like they did in 1941. They want the 2,500 square foot house, the two cars, the annual vacation, the kids going to Soccer and other non-free activities, along with the other modern conveniences that come with disposable income.