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The Marriage Tax and the Rate and Timing of Marriage

Sjoquist, David L. and Walker, Mary Beth

Abstract:

A study of the effect over time of the differential tax treatment of married and unmarried taxpayers. Measures the rate at which females marry and the timing of marriages, but finds no support for the assertion that the marriage tax negatively affects the timing of marriages.

Citation

Sjoquist, David L. and Walker, Mary Beth (1995), The Marriage Tax and the Rate and Timing of Marriage, National Tax Journal, 48:4, pp. 547-58