TO DIVORCE OR NOT TO DIVORCE: IS THIS A PROPERTY TAX PROBLEM?

Raffaella Santolini

No 451, Working Papers from Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali

Abstract: The decision to end a marriage may depend on economic reasons such as more advantageous tax breaks obtained through a divorce. The paper examines the role played by property tax in influencing decisions of marital separation and divorce in Italian municipalities over the years 2001-2007. Empirical analysis shows that there is a significant increase in divorces and marital separations as the difference between the municipal secondary and primary home tax rate increases. Women are more inclined than men to separate and divorce when the municipal property tax rates differences become larger.

Keywords: property tax; divorce; marital separation; Italian municipalities (search for similar items in EconPapers)
JEL-codes: H30 H31 J12 (search for similar items in EconPapers)
Pages: 22
Date: 2021-02
New Economics Papers: this item is included in nep-eur and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:anc:wpaper:451

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