The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis
AbstractAnalyzes the change in taxpayer behavior following amendments of the marital deductions in Canada and England and Wales. Indicates a relationship between the change in the law the relative number of marriages that were performed near the tax year end.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 49 (1996)
Issue (Month): 1 (March Citation: 49 National Tax Journal 17-30 (March 1996))
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May.
- Alm, James & Beck, William, 1993. "Tax Amnesties and Compliance in the Long Run: A Time Series Analysis," National Tax Journal, National Tax Association, vol. 46(1), pages 53-60, March Cit.
- Carl Bonham & Edwin Fujii & Eric Im & James Mak, 1991.
"The Impact of the Hotel Room Tax: An Interrupted Time Series Approach,"
199124, University of Hawaii at Manoa, Department of Economics.
- Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association, vol. 45(4), pages 433-41, December .
- Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, September.
- Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, June.
- Michael Baker & Emily Hanna & Jasmin Kantarevic, 2004.
"The Married Widow: Marriage Penalties Matter!,"
Journal of the European Economic Association,
MIT Press, vol. 2(4), pages 634-664, 06.
- 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.
- 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.
- Wojciech Kopczuk & Joel Slemrod, 2003.
"Dying to Save Taxes: Evidence from Estate-Tax Returns on the Death Elasticity,"
The Review of Economics and Statistics,
MIT Press, vol. 85(2), pages 256-265, May.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).
If references are entirely missing, you can add them using this form.