The Influence of Tax Law Changes on the Timing of Marriages: A Two-Country Analysis
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.
Volume (Year): 49 (1996)
Issue (Month): 1 (March)
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- 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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"The Impact of the Hotel Room Tax: An Interrupted Time Series Approach,"
National Tax Journal,
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- 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.
- Charles T. Clotfelter, 1985. "Federal Tax Policy and Charitable Giving," NBER Books, National Bureau of Economic Research, Inc, number clot85-1, June.
- Clotfelter, Charles T., 1985. "Federal Tax Policy and Charitable Giving," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226110486, April.
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