Effects of the Federal Individual Income Tax on Marriage and Divorce Decisions
Since the introcuction of the federal income tax, the tax system has treated different grops in different ways. This paper addresses three questions: does the marriage tax affect decisions to marry; does the marriage tax affect decisions to divorce, and the marriage tax affect the timing of marriage.
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|Date of creation:||1996|
|Contact details of provider:|| Postal: University of Rochester, Center for Economic Research, Department of Economics, Harkness 231 Rochester, New York 14627 U.S.A.|