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Does the Income Tax Affect Marital Decisions?

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  • Alm, James
  • Whittington, Leslie A.

Abstract

Discusses 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 Info

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

Volume (Year): 48 (1995)
Issue (Month): 4 (December)
Pages: 565-72

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Handle: RePEc:ntj:journl:v:48:y:1995:i:no._4:p:565-72

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  1. Becker, Gary S, 1974. "A Theory of Marriage: Part II," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 82(2), pages S11-S26, Part II, .
  2. Feenberg, Daniel R. & Rosen, Harvey S., 1995. "Recent Developments in the Marriage Tax," National Tax Journal, National Tax Association, National Tax Association, vol. 48(1), pages 91-101, March.
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Cited by:
  1. Hector Chade & Gustavo Ventura, 2002. "Taxes and Marriage: A Two-Sided Search Analysis," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 43(3), pages 955-986, August.
  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. Dickert-Conlin, Stacy & Houser, Scott, 1998. "Taxes and Transfers: A New Look at the Marriage Penalty," National Tax Journal, National Tax Association, National Tax Association, vol. 51(n. 2), pages 175-217, June.
  4. Riddel, Mary C., 2000. "Finite Sample Properties Of Nonstationary Binary Response Models: A Monte Carlo And Response Surface Analysis," 2000 Annual meeting, July 30-August 2, Tampa, FL, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association) 21821, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
  5. Beatrice Brunner & Andreas Kuhn, 2014. "Announcement effects of health policy reforms: evidence from the abolition of Austria’s baby bonus," The European Journal of Health Economics, Springer, Springer, vol. 15(4), pages 373-388, May.
  6. Alexander M. Gelber & Joshua W. Mitchell, 2009. "Taxes and Time Allocation: Evidence from Single Women," NBER Working Papers 15583, National Bureau of Economic Research, Inc.
  7. Shannon Seitz, 2009. "Accounting for Racial Differences in Marriage and Employment," Journal of Labor Economics, University of Chicago Press, University of Chicago Press, vol. 27(3), pages 385-437, 07.
  8. Dan T. Rosenbaum, 2000. "Taxes, the Earned Income Tax Credit, and Marital Status," JCPR Working Papers, Northwestern University/University of Chicago Joint Center for Poverty Research 177, Northwestern University/University of Chicago Joint Center for Poverty Research.
  9. Hector Chade & Gustavo Ventura, 2005. "Income Taxation and Marital Decisions," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 8(3), pages 565-599, Juky.
  10. Nancy R. Burstein, 2007. "Economic influences on marriage and divorce," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., John Wiley & Sons, Ltd., vol. 26(2), pages 387-429.
  11. 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, Elsevier, vol. 33(C), pages 139-158.
  12. Eissa, Nada & Hoynes, Hilary Williamson, 2000. "Explaining the Fall and Rise in the Tax Cost of Marriage: The Effect of Tax Laws and Demographic Trends, 1984-97," National Tax Journal, National Tax Association, National Tax Association, vol. 53(n. 3), pages 683-712, September.
  13. Michael Baker & Emily Hanna & Jasmin Kantarevic, 2004. "The Married Widow: Marriage Penalties Matter!," Journal of the European Economic Association, MIT Press, MIT Press, vol. 2(4), pages 634-664, 06.

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