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The Economic Aspects of Family Taxation

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  • Janusz Kudła

Abstract

The purpose of the article is to determine initially whether the existing in Poland construction of income tax can influence decisions made by families in the scope of having children, stability of marriage and inclination to undertake work by persons remaining in marriage relationships. For this purpose the results of foreign research were shown and subsequently the possibility of the influence of common taxation of the spouses on the time of concluding marriage was verified and decisions about divorce because of the number of possessed children were analysed, which theoretically may have connection with the tax system. The obtained results do not confirm the influence of taxes on the month of concluding marriage, whereas data on divorces, not excluding tax reasons, suggest a rather stronger influence of social policy. The article discusses also concrete tax constructions both used presently and proposed, which can have an essential influence on the decisions made by married couples.

Suggested Citation

  • Janusz Kudła, 2002. "The Economic Aspects of Family Taxation," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 6.
  • Handle: RePEc:eko:ekoeko:6_136
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    File URL: http://ekonomia.wne.uw.edu.pl/ekonomia/getFile/463
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    1. Becker, Gary S & Landes, Elisabeth M & Michael, Robert T, 1977. "An Economic Analysis of Marital Instability," Journal of Political Economy, University of Chicago Press, vol. 85(6), pages 1141-1187, December.
    2. Dickert-Conlin, Stacy & Houser, Scott, 1998. "Taxes and Transfers: A New Look at the Marriage Penalty," National Tax Journal, National Tax Association, vol. 51(n. 2), pages 175-217, June.
    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 Journal, vol. 51(2), pages 175-217, June.
    4. Whittington, Leslie A & Alm, James & Peters, H Elizabeth, 1990. "Fertility and the Personal Exemption: Implicit Pronatalist Policy in the United States," American Economic Review, American Economic Association, vol. 80(3), pages 545-556, June.
    5. Alm, James & Whittington, Leslie A., 1995. "Does the Income Tax Affect Marital Decisions?," National Tax Journal, National Tax Association, vol. 48(4), pages 565-72, December.
    6. Sjoquist, David L. & Walker, Mary Beth, 1995. "The Marriage Tax and the Rate and Timing of Marriage," National Tax Journal, National Tax Association, vol. 48(4), pages 547-58, December.
    7. Sjoquist, David L. & Walker, Mary Beth, 1995. "The Marriage Tax and the Rate and Timing of Marriage," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 547-558, December.
    8. Feenberg, Daniel R. & Rosen, Harvey S., 1995. "Recent Developments in the Marriage Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(1), pages 91-101, March.
    9. Alm, James & Whittington, Leslie A., 1995. "Does the Income Tax Affect Marital Decisions?," National Tax Journal, National Tax Association;National Tax Journal, vol. 48(4), pages 565-572, December.
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