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Taxing the Stork

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  • Kureishi, Wataru
  • Wakabayashi, Midori

Abstract

We examine the tax–deduction incentive for parents to have babies in December rather than January, focusing on whether or not parents get "shotgun married." We choose this focus because non–shotgun–married parents are more likely than shotgun–married parents to time conception and, consequently, the birth of their children. Results show that in the 1976 forward sample, the tax deduction is positively correlated with December births among non–shotgun–married parents, who are likely to time conception for tax purposes, but not among shotgun–married parents. In other samples, the differential effect between shotgun– and non–shotgun–married parents, is consistent as predicted.

Suggested Citation

  • Kureishi, Wataru & Wakabayashi, Midori, 2008. "Taxing the Stork," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(2), pages 167-187, June.
    • Handle: RePEc:ntj:journl:v:61:y:2008:i:2:p:167-87
    DOI: 10.17310/ntj.2008.2.01
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    References listed on IDEAS

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    1. Gans, Joshua S. & Leigh, Andrew, 2009. "Born on the first of July: An (un)natural experiment in birth timing," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 246-263, February.
    2. Lillard, Lee A, 1977. "Inequality: Earnings vs. Human Wealth," American Economic Review, American Economic Association, vol. 67(2), pages 42-53, March.
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    Cited by:

    1. Dickert-Conlin, Stacy & Elder, Todd, 2010. "Suburban legend: School cutoff dates and the timing of births," Economics of Education Review, Elsevier, vol. 29(5), pages 826-841, October.
    2. Janice Compton & Lindsay M. Tedds, 2016. "Effects of the 2001 Extension of Paid Parental Leave Provisions on Birth Seasonality in Canada," Canadian Public Policy, University of Toronto Press, vol. 42(1), pages 65-82, March.
    3. Sara LaLumia & James M. Sallee & Nicholas Turner, 2015. "New Evidence on Taxes and the Timing of Birth," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 258-293, May.
    4. Kawaguchi, Daiji, 2011. "Actual age at school entry, educational outcomes, and earnings," Journal of the Japanese and International Economies, Elsevier, vol. 25(2), pages 64-80, June.

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