IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

Does Taxation Affect Marriage and Family Planning Decisions?

  • Kei Sakata

    (Ritsumeikan University)

  • Colin. R. McKenzie

    (Keio University)

This paper examines the effects of taxes on the timing of births and marriages in Japan using the "National Survey on Families" (Kazoku ni tsuite no Zenkoku Chousa). We estimate the average effect of the income tax deduction for dependents on the timing of births for those parents who are most likely to be affected by the tax deduction. Rather than estimating the average effects of the tax deduction on the timing of births for all parents, we focus only on those who are likely to be able to time their children's birth. In order to do this, we use a new control group, namely, those mothers whose age at the time of birth is 35 or older. It is assumed that for biological reasons they cannot time conception, whereas their younger counterparts are likely to time conception. The analysis of the effects of income tax deductions for spouses on the timing of marriage is an understudied area. Little attention has been paid to the impact of taxes on individual marriage decisions. Like the analysis of the timing of births, we estimate the average effect of the income tax deductions on the timing of marriages for those women who are most likely to be affected by the tax deduction policy. For this reason, women who have never worked before are the focus of this paper's analysis. There is some evidence to suggest that Japanese couples time conception to obtain some economic benefits associated with the deduction for dependents. However, the size of the effect is found to be rather small. Moreover, there is no evidence to suggest that the spouse deduction affects the decision of when to marry.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://ies.keio.ac.jp/old_project/old/gcoe-econbus/pdf/dp/DP2010-003.pdf
Download Restriction: no

Paper provided by Keio/Kyoto Joint Global COE Program in its series Keio/Kyoto Joint Global COE Discussion Paper Series with number 2010-003.

as
in new window

Length: 29 pages
Date of creation: 2010
Date of revision:
Handle: RePEc:kei:dpaper:2010-003
Contact details of provider: Postal: 2-15-45, Mita, Minato-ku, Tokyo 108-8345
Phone: 81-3-3453-4511
Web page: http://ies.keio.ac.jp/old_project/old/gcoe-econbus/
More information through EDIRC

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. Burman, Leonard E & Randolph, William C, 1994. "Measuring Permanent Responses to Capital-Gains Tax Changes in Panel Data," American Economic Review, American Economic Association, vol. 84(4), pages 794-809, September.
  2. Kasey Buckles & Daniel M. Hungerman, 2008. "Season of Birth and Later Outcomes: Old Questions, New Answers," NBER Working Papers 14573, National Bureau of Economic Research, Inc.
  3. Sjoquist, David L. & Walker, Mary Beth, 1995. "The Marriage Tax and the Rate and Timing of Marriage," National Tax Journal, National Tax Association, vol. 48(4), pages 547-58, December.
  4. 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, vol. 49(1), pages 17-30, March.
  5. Stacy Dickert-Conlin & Amitabh Chandra, 1999. "Taxes and the Timing of Birth," Journal of Political Economy, University of Chicago Press, vol. 107(1), pages 161-177, February.
  6. Wojciech Kopczuk & Joel Slemrod, 2001. "Dying to Save Taxes: Evidence from Estate Tax Returns on the Death Elasticity," NBER Working Papers 8158, National Bureau of Economic Research, Inc.
  7. James Alm & Stacy Dickert-Conlin & Leslie A. Whittington, 1999. "Policy Watch: The Marriage Penalty," Journal of Economic Perspectives, American Economic Association, vol. 13(3), pages 193-204, Summer.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:kei:dpaper:2010-003. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Global COE Program Office)

The email address of this maintainer does not seem to be valid anymore. Please ask Global COE Program Office to update the entry or send us the correct address

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.