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The marriage tax and the rate and timing of marriage. 婚姻税，婚姻的税率和时间。
IF 1.7 3区 经济学
National Tax Journal Pub Date : 1995-12-01
D L Sjoquist, M B Walker
{"title":"The marriage tax and the rate and timing of marriage.","authors":"D L Sjoquist,&nbsp;M B Walker","doi":"","DOIUrl":"","url":null,"abstract":"<p><p>\"The effect of the differential tax treatment of married and unmarried couples, the so-called marriage tax, on the rate and timing of [U.S.] marriages is analyzed. Using time-series data, we study the effect of the marriage tax on the fraction of unmarried women over the age of 15 years who marry in each year. We find no effect. We also investigate whether couples shift the timing of their marriage from the end of one year to the beginning of the next year in response to an increase in the marriage tax. We find empirical support for this behavior.\"</p>","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"48 4","pages":"547-58"},"PeriodicalIF":1.7,"publicationDate":"1995-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22030486","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does the income tax affect marital decisions? 所得税会影响婚姻决定吗?
IF 1.7 3区 经济学
National Tax Journal Pub Date : 1995-12-01
J Alm, L A Whittington
{"title":"Does the income tax affect marital decisions?","authors":"J Alm,&nbsp;L A Whittington","doi":"","DOIUrl":"","url":null,"abstract":"<p><p>\"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.\"</p>","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"48 4","pages":"565-72"},"PeriodicalIF":1.7,"publicationDate":"1995-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22030487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Financing child care: who will pay for the kids? 资助儿童保育:谁来为孩子买单?
IF 1.7 3区 经济学
National Tax Journal Pub Date : 1989-09-01
D Reishus
{"title":"Financing child care: who will pay for the kids?","authors":"D Reishus","doi":"","DOIUrl":"","url":null,"abstract":"","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"42 3","pages":"249-59"},"PeriodicalIF":1.7,"publicationDate":"1989-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22012286","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Simulating alternative social security responses to the demographic transition. 模拟针对人口结构转变的社会保障对策。
IF 1.7 3区 经济学
National Tax Journal Pub Date : 1985-06-01
A J Auerbach, L J Kotlikoff
{"title":"Simulating alternative social security responses to the demographic transition.","authors":"A J Auerbach,&nbsp;L J Kotlikoff","doi":"","DOIUrl":"","url":null,"abstract":"<p><p>\"This paper uses a perfect foresight life cycle simulation model to examine the dynamic economic effects of baby 'booms' and baby 'busts' as well as the interaction of such demographic changes with social security policy. Demographic change can have sizeable short and long-run effects on saving rates and factors returns.\" The geographic focus is on the United States. \"The model predicts long-run improvement in welfare associated with a prolonged baby bust. This improvement holds even in the absence of accommodating social security policy. It reflects a long-run decline in the dependency ratio, with the reduction in dependent children per worker more than offsetting the increase in retirees per worker.\"</p>","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"38 2","pages":"153-68"},"PeriodicalIF":1.7,"publicationDate":"1985-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"22034575","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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