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The Marriage Tax and the Rate and Timing of Marriage

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  • Sjoquist, David L.
  • Walker, Mary Beth

Abstract

A study of the effect over time of the differential tax treatment of married and unmarried taxpayers. Measures the rate at which females marry and the timing of marriages, but finds no support for the assertion that the marriage tax negatively affects the timing of marriages.

Suggested Citation

  • 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.
  • Handle: RePEc:ntj:journl:v:48:y:1995:i:4:p:547-58
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    References listed on IDEAS

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    1. Keeley, Michael C, 1979. "An Analysis of the Age Pattern of First Marriage," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 20(2), pages 527-544, June.
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    Citations

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    Cited by:

    1. Hector Chade & Gustavo Ventura, 2005. "Income Taxation and Marital Decisions," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 8(3), pages 565-599, Juky.
    2. 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, June.
    3. Fisher, Hayley & Zhu, Anna, 2016. "The Effect of Changing Financial Incentives on Repartnering," IZA Discussion Papers 10243, Institute for the Study of Labor (IZA).
    4. 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, vol. 43(3), pages 955-986, August.
    5. David Splinter & Jeff Larrimore & Jacob Mortenson, 2017. "Whose Child Is This? Shifting of Dependents among EITC Claimants within the Same Household," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(4), pages 737-758, December.
    6. Shannon Seitz, 2009. "Accounting for Racial Differences in Marriage and Employment," Journal of Labor Economics, University of Chicago Press, vol. 27(3), pages 385-437, July.
    7. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
    8. Daniel Chen, 2011. "Can countries reverse fertility decline? Evidence from France’s marriage and baby bonuses, 1929–1981," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(3), pages 253-272, June.
    9. Fisher, Hayley, 2011. "Marriage penalties, marriage, and cohabitation," Working Papers 2011-12, University of Sydney, School of Economics.
    10. 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.
    11. Marion Leturcq, 2009. "Would you civil union me? Civil unions and taxes in France: Did the reform of income taxation raise the rate of civil unions?," Working Papers halshs-00566846, HAL.
    12. Stevenson, Adam, 2012. "The Labor Supply and Tax Revenue Consequences of Federal Same-Sex Marriage Legalization," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(4), pages 783-806, December.
    13. 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.
    14. 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, vol. 33(C), pages 139-158.
    15. Janusz Kudła, 2002. "The Economic Aspects of Family Taxation," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, vol. 6.
    16. James Alm & Leslie Whittington, 2003. "Shacking Up or Shelling Out: Income Taxes, Marriage, and Cohabitation," Review of Economics of the Household, Springer, vol. 1(3), pages 169-186, September.
    17. 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.

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