婚姻税，婚姻的税率和时间。

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 1995-12-01

D L Sjoquist, M B Walker

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引用次数: 0

摘要

“对已婚和未婚夫妇的不同税收待遇，即所谓的婚姻税，对美国的税率和时间的影响对婚姻进行分析。使用时间序列数据，我们研究了婚姻税对每年结婚的15岁以上未婚女性比例的影响。我们没有发现任何影响。我们还调查了夫妻是否为了应对婚姻税的增加而将结婚时间从一年的年底转移到下一年的年初。我们为这种行为找到了经验支持。”

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The marriage tax and the rate and timing of marriage.

"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."

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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.