Does the Income Tax Affect Marital Decisions?

James Alm () and Leslie A. Whittington

National Tax Journal, 1995, vol. 48, issue 4, 565-72

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.

Date: 1995
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:48:y:1995:i:4:p:565-72

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