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The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis

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  • Gelardi, Alexander M.G.

Abstract

Analyzes 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.

Suggested Citation

  • Gelardi, Alexander M.G., 1996. "The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 17-30, March.
  • Handle: RePEc:ntj:journl:v:49:y:1996:i:1:p:17-30
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    References listed on IDEAS

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    1. Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-238, May.
    2. Alm, James & Beck, William, 1993. "Tax Amnesties and Compliance in the Long Run: A Time Series Analysis," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(1), pages 53-60, March.
    3. Alm, James & Beck, William, 1993. "Tax Amnesties and Compliance in the Long Run: A Time Series Analysis," National Tax Journal, National Tax Association, vol. 46(1), pages 53-60, March.
    4. Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, June.
    5. Stuart Jay Deutsch & Francis B. Alt, 1977. "The Effect of Massachusetts' Gun Control Law On Gun-Related Crimes in the City of Boston," Evaluation Review, , vol. 1(4), pages 543-568, November.
    6. Bonham, Carl & Fujii, Edwin & Im, Eric & Mak, James, 1992. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(4), pages 433-441, December.
    7. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, January.
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    Cited by:

    1. 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.
    2. 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.
    3. Fink, Alexander, 2016. "Income taxation and the timing of marriage," Annual Conference 2016 (Augsburg): Demographic Change 145827, Verein für Socialpolitik / German Economic Association.
    4. Michael J. Brien & Stacy Dickert-Conlin & David A. Weaver, 2004. "Widows Waiting to Wed?: (Re)Marriage and Economic Incentives in Social Security Widow Benefits," Journal of Human Resources, University of Wisconsin Press, vol. 39(3).
    5. 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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