Does the income tax affect marital decisions?

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 1995-12-01

J Alm, L A Whittington

引用次数: 0

Abstract

"This paper discusses new empirical evidence on the role of income tax incentives in marital decisions [in the United States]. Time-series evidence suggests that taxes have a small but statistically significant effect on the aggregate marriage rate; however, this evidence is sensitive to the time period and the measure of marriage. Additional evidence, based on household longitudinal data, indicates that the probability of marriage falls and that of divorce rises with an increase in the so-called marriage tax, and that the timing of marriage (though not of divorce) is also affected by taxes. In short, there is strong evidence that taxes affect some marital decisions."

本刊更多论文

所得税会影响婚姻决定吗?

“这篇论文讨论了所得税激励在(美国)婚姻决定中的作用的新经验证据。时间序列证据表明，税收对总体结婚率的影响虽小，但在统计上具有显著意义;然而，这一证据对时间和婚姻的衡量是敏感的。基于家庭纵向数据的其他证据表明，随着所谓婚姻税的增加，结婚的可能性下降，离婚的可能性上升，结婚的时间(尽管不是离婚的时间)也受到税收的影响。简而言之，有强有力的证据表明，税收会影响一些婚姻决定。”

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.