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Does the Income Tax Affect Marital Decisions?

Alm, James and Whittington, Leslie A.

Abstract:

Discusses new empirical evidence on the role if income tax incentives in marital decisions and finds that over time studies show that taxes have a significant effect on the aggregate marriage rate. Finds that the marriage tax has an effect on marriages, timing of marriages, and divorce.

Citation

Alm, James and Whittington, Leslie A. (1995), Does the Income Tax Affect Marital Decisions?, National Tax Journal, 48:4, pp. 565-72