Effects of the Federal Individual Income Tax on Marriage and Divorce Decisions
AbstractSince the introcuction of the federal income tax, the tax system has treated different grops in different ways. This paper addresses three questions: does the marriage tax affect decisions to marry; does the marriage tax affect decisions to divorce, and the marriage tax affect the timing of marriage.
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Bibliographic InfoPaper provided by University of Rochester - Center for Economic Research (RCER) in its series RCER Working Papers with number 436.
Length: 61 pages
Date of creation: 1996
Date of revision:
Contact details of provider:
Postal: University of Rochester, Center for Economic Research, Department of Economics, Harkness 231 Rochester, New York 14627 U.S.A.
TAX POLICY ; MARRIAGE ; DIVORCE;
Find related papers by JEL classification:
- H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
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- Nancy R. Burstein, 2007. "Economic influences on marriage and divorce," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 26(2), pages 387-429.
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