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

  • Gelardi, Alexander M.G.
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    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.

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    File URL: http://www.ntanet.org/NTJ/49/1/ntj-v49n01p17-30-influence-tax-law-changes.pdf
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    File URL: http://www.ntanet.org/NTJ/49/1/ntj-v49n01p17-30-influence-tax-law-changes.html
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    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 49 (1996)
    Issue (Month): 1 (March)
    Pages: 17-30

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    Handle: RePEc:ntj:journl:v:49:y:1996:i:no._1:p:17-30
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    1. Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, October.
    2. 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.
    3. Carl Bonham & Edwin Fujii & Eric Im & James Mak, 1991. "The Impact of the Hotel Room Tax: An Interrupted Time Series Approach," Working Papers 199124, University of Hawaii at Manoa, Department of Economics.
    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.
    5. Slemrod, Joel B, 1985. "An Empirical Test for Tax Evasion," The Review of Economics and Statistics, MIT Press, vol. 67(2), pages 232-38, May.
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