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.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 49 (1996)
Issue (Month): 1 (March)
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