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The Marriage Tax and the Rate and Timing of Marriage

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  • Sjoquist, David L.
  • Walker, Mary Beth

Abstract

A study of the effect over time of the differential tax treatment of married and unmarried taxpayers. Measures the rate at which females marry and the timing of marriages, but finds no support for the assertion that the marriage tax negatively affects the timing of marriages.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 48 (1995)
Issue (Month): 4 (December)
Pages: 547-58

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Handle: RePEc:ntj:journl:v:48:y:1995:i:no._4:p:547-58

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References

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  1. Daniel R. Feenberg & Harvey S. Rosen, 1994. "Recent Developments in the Marriage Tax," NBER Working Papers 4705, National Bureau of Economic Research, Inc.
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Cited by:
  1. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
  2. Wojciech Kopczuk & Joel Slemrod, 2001. "Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity," NBER Working Papers 8158, National Bureau of Economic Research, Inc.
  3. Kei Sakata & Colin. R. McKenzie, 2010. "Does Taxation Affect Marriage and Family Planning Decisions?," Keio/Kyoto Joint Global COE Discussion Paper Series 2010-003, Keio/Kyoto Joint Global COE Program.
  4. Hector Chade & Gustavo Ventura, 2001. "Taxes and Marriage: A Two-Sided Search Analysis," Working Papers 36, Universidad de San Andres, Departamento de Economia, revised Aug 2001.
  5. Michael Baker & Emily Hanna & Jasmin Kantarevic, 2003. "The Married Widow: Marriage Penalties Matter!," NBER Working Papers 9782, National Bureau of Economic Research, Inc.
  6. Fisher, Hayley, 2011. "Marriage penalties, marriage, and cohabitation," Working Papers 2011-12, University of Sydney, School of Economics.
  7. Daniel Chen, 2011. "Can countries reverse fertility decline? Evidence from France’s marriage and baby bonuses, 1929–1981," International Tax and Public Finance, Springer, vol. 18(3), pages 253-272, June.
  8. Hector Chade & Gustavo Ventura, . "Income Taxation and Marital Decisions," Working Papers 2133479, Department of Economics, W. P. Carey School of Business, Arizona State University.
  9. Lin, Emily Y. & Tong, Patricia K., 2012. "Marriage And Taxes: What Can We Learn From Tax Returns Filed By Cohabiting Couples?," National Tax Journal, National Tax Association, vol. 65(4), pages 807-26, December.
  10. Shannon Seitz, 2009. "Accounting for Racial Differences in Marriage and Employment," Journal of Labor Economics, University of Chicago Press, vol. 27(3), pages 385-437, 07.
  11. Alm, James & Whittington, Leslie A., 1997. "Income taxes and the timing of marital decisions," Journal of Public Economics, Elsevier, vol. 64(2), pages 219-240, May.
  12. James Alm & Leslie Whittington, 2003. "Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation," Review of Economics of the Household, Springer, vol. 1(3), pages 169-186, September.
  13. repec:hal:wpaper:halshs-00566846 is not listed on IDEAS
  14. Schulkind, Lisa & Shapiro, Teny Maghakian, 2014. "What a difference a day makes: Quantifying the effects of birth timing manipulation on infant health," Journal of Health Economics, Elsevier, vol. 33(C), pages 139-158.
  15. Stevenson, Adam, 2012. "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," MPRA Paper 36532, University Library of Munich, Germany.

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