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In most countries you are taxed note the more you earn, so two people earning 60k is MORE than 1 person earning 120k.
Taxes are paid in brackets and having two independent incomes makes each one fill their own lower bracket before going for the upper ones.
It does make a difference, in Spain for example nowadays even married couples fill taxes separately because it's just not worth it tax wise to join incomes.
US actually pretty much doubles the brackets when filed as a married couple. They did this awhile back for that exact reason were filing seperately often made more sense. Now it makes way more sense to file married if single income and is sorta a wash if both make the same amount.