Does the Income Tax Affect Marital Decisions?
AbstractDiscusses new empirical evidence on the role if income tax incentives in marital decisions and finds that over time studies show that taxes have a significant effect on the aggregate marriage rate. Finds that the marriage tax has an effect on marriages, timing of marriages, and divorce.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 48 (1995)
Issue (Month): 4 (December Citation: 48 National Tax Journal 565-72 (December 1995))
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