Does the Income Tax Affect Marital Decisions?
Discusses new empirical evidence on the role if income tax incentives in marital decisions and finds that over time studies show that taxes have a significant effect on the aggregate marriage rate. Finds that the marriage tax has an effect on marriages, timing of marriages, and divorce.
Volume (Year): 48 (1995)
Issue (Month): 4 (December)
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- Feenberg, Daniel R. & Rosen, Harvey S., 1995.
"Recent Developments in the Marriage Tax,"
National Tax Journal,
National Tax Association, vol. 48(1), pages 91-101, March.
- Becker, Gary S, 1974.
"A Theory of Marriage: Part II,"
Journal of Political Economy,
University of Chicago Press, vol. 82(2), pages S11-S26, Part II, .
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